“…Merkel cells have been described by a number of investigators in a variety of anatomical setings including opossum snout skin (Munger, 19651, rat vibrissae (Patrizi and Munger, 1966), human Haarscheibe (Smith, 1967, 19701, touch corpuscles in cat hairy skin (Iggo and Muir, 19691, human oral mucosa (Hashimoto, 19721, and monkey hard palate (Munger, 1975; Garant, 1980). Only a few investigators (Nikai et al, 1971;Hashimoto, 1972; Luzardo-Baptista, 1974) have described the Merkel cell in gingival mucosa, and it has been concluded by most (Nikai et al, 1971; Luzardo-Baptista, 1974) that Merkel cells in this location are rare.…”