The aim of our research was to identify Merkel cells in stratified squamous nonkeratinized epithelium of the human oesophagus. We chose the middle and lower part of the oesophagus. For identification of Merkel cells we used antibodies against simple-epithelial cytokeratines, especially anti CK 20, because it is providing the highest degree of specificity. Our investigation showed increased number of CK 20-positive Merkel cells in lower (distal) part of the oesophagus, approximately 60%. In the middle part of the oesophagus there were 30% of CK20-positive Merkel cells.