Abstract. Malignant neuroendocrine carcinoma of the skin (Merkel cell tumor) was diagnosed in an 18-year-old spayed female Maine Coon Cat. The diagnosis was made on the basis of morphologic and electron microscopic findings. The cat was euthanatized 321 days after surgical excision of the tumor. The tumor's malignancy contrasted with the benign nature of Merkel cell tumors reported in dogs and was consistent with the malignancy of Merkel cell tumors reported in humans.Key words: Cat diseases; cutaneous neoplasms; Merkel cell carcinoma; neuroendocrine carcinoma; skin.Merkel cells are the neuroendocrine cells of the skin, a rare component of the normal follicular epidermis. In hair follicles, a few Merkel cells are always present in the bulge of the isthmus. Merkel cells are widely dispersed in the skin, adnexa, oral cavity, and other sites. 2,6 Merkel cell carcinoma in humans is considered to be a relatively high-grade malignant tumor; 50-66% of patients have regional lymph node metastasis. [9][10][11] This tumor has also been reported at other sites, such as the oral cavity, eyelid, and ear canal, in addition to the skin. 4,5 In companion animals, Merkel cell carcinoma of the skin with metastasis was first described in a 14-year-old dog in 1983. 1 Four cases of Merkel cell tumor of the oral cavity and 20 cases of the skin have been reported in dogs. 7,12 All Merkel cell carcinomas identified in dogs have been considered benign except one. 1,3,7,12 To the best of our knowledge, this is the first report of Merkel cell carcinoma in a cat.An 18-year-old spayed female Maine Coon Cat was referred to the Animal Medical Center (New York) with a diagnosis of cutaneous lymphoma. The cutaneous mass was 1 cm in diameter, was reported to have been growing for 120 days, was located in the dorsolateral cervical area, and had been resected. Sections of the tumor prepared routinely for histopathologic examination were reviewed by one of us (A. K. Patnaik). The diagnosis was changed to neuroendocrine carcinoma with involvement of the margins.Ninety-nine days after the first surgery, a 1.5-cm recurrent lesion was seen at the surgical site, and there were two smaller satellite lesions close to the surgical site. The recurrent tumor and the prescapular lymph node were resected. Radiographs showed cardiomegaly but no lesions in any of the visceral organs, including the lungs. Ultrasound revealed a polypoid mass of 0.7 ϫ 0.8 cm in the gallbladder, but no lesions were observed in any other organs.Fifty-eight days after the second resection, the cat was reexamined because of coughing. Radiographs showed a pulmonary mass in the left lateral lobe. The gallbladder mass remained unchanged, as revealed by ultrasound examination. The cat was treated with thalidomide (25 mg every 24 hours), an antiangiogenic agent.Ninety-three days after the second surgery (196 days after the first), the tumor recurred (4.3 cm) at the site. Radiographs showed multiple pulmonary nodules and a mass at the base of the heart and mediastinum. The coughing diminishe...