Merckel's cells are modified epidermal cells located in the
stratum basale of skin
epithelium. They are most abundant in skin where sensory perception is acute (e.g. skin of the fingertip). They are closely associated with the expanded terminal bulb of afferent myelinated nerve fibers. The combination of the neuron and epidermal cell is called a Merckel's Corpuscle and functions as a
mechanoreceptor.