Primary Cutaneous Neuroendocrine Carcinoma(CNEC : or Merkel Cell Tumor) usually occurs as a solitary tumor in middle aged to elderly individuals. This tumor may occur on any layer of the skin but the most frequent location is in the dermis. Electron microscopic studies reveal that the tumor cell contains round, dense core granules similar to epidermal Merkel cell and other cells of the neural crest derived APUD system.