Insulinoma-associated 1 (INSM1) is a nuclear zinc finger transcription factor, which is a sensitive and specific marker of neuroendocrine differentiation. INSM1 binds to DNA and is involved in the expression of multiple neuroendocrine-related genes, including those encoding for chromogranin and synaptophysin; it also regulates other proteins such as cyclin D1 involved in the cell cycle. 1-3 INSM1 was first discovered in human glucagonoma and insulinoma tumor tissues, and has been shown to be expressed in normal development of endocrine and neural tissues, benign neuroendocrine cells, and neuroendocrine tumors in many organ systems, including the lung, pancreas, thyroid, adrenal gland, pituitary gland, central nervous system, and gastrointestinal tract. 1-3 It is typically expressed in carcinoid tumors, pheochromocytomas, insulinomas, medulloblastomas, neuroblastomas, pituitary adenomas and carcinomas, small cell carcinomas, and large-cell neuroendocrine carcinomas, among others. 1-6 Although this marker has been shown to be expressed in neuroendocrine cells and tumors in many other organ systems, in the skin, INSM1 has been mostly studied in Merkel cell carcinoma (MCC). Strong staining has been reported in the majority of cases, in which it can be useful to confirm neuroendocrine differentiation. 1,4-6 It is also helpful to exclude other tumors which may be considered in the differential diagnosis, such as basal cell carcinoma, poorly differentiated primary and metastatic carcinomas (other than neuroendocrine carcinomas), melanoma, and lymphomas, most of which are negative for this marker (although the numbers of cases of these other tumors analyzed so far is quite small). 4-6 It is a more sensitive and specific neuroendocrine marker than traditional neuroendocrine stains such as CD56, chromogranin, and synaptophysin, which are cytoplasmic markers. In addition, CK20 staining can be very focal and difficult to identify in some cases of MCC. In contrast, INSM1 has been reported to show stronger and more diffuse staining than these other markers in most MCC cases. 4-6 In addition, the nuclear staining is easier to detect in small, often crushed biopsies, and does not show as much non-specific background staining as the cytoplasmic markers. To date, including all of the studies on INSM1 in MCC, it has been reported positive in 100 (99%) out of 101 cases published. 1,4-6 No cases of