Neuroendocrine carcinoma is known to have features of neuroendocrine and epithelial differentiation through immunohistochemical and biochemical investigation. Cutaneous metastatic neuroendocrine carcinoma must be differentiated from Merkel cell carcinoma, a primary cutaneous neuroendocrine carcinoma and metastatic carcinoma from other visceral disease. Cutaneous metastases from neuroendocrine carcinomas of a variety of sites including the uterus, vulva, gall bladder and fallopian tubes have been reported. We report a 58-year-old Korean man with a metastatic skin tumor on his scalp from rectal neuroendocrine carcinoma.