Merkel cell tumor is a primary malignant skin tumor, first reported by Toker in 1972, and has been reported by different names, including trabecular carcinoma, cutaneous APUDoma, primary neuroendocirne carcinoma, and primary small cell carcinoma of the skin. It is characterized by trabecular or anastomosing cord-like arrangement of uniform, round to oval tumor cells with scanty cytoplasm mainly in the dermis and extending in subcutaneous tissue. Ultrastructurally dense core neurosecretory granules 120 to 210nm in diameter are found in the cytoplasm of tumor cells which resemble those found in the Merkel cells. The authors report a case of Merkel Cell tumor arisen in the tip of left index finger associated with squamous carcinoma in the tip of left thumb. The tumor of index finger fulfills the characteristics of Merkel cell tumor including positive argyrophilic stain and that of thumb finger shows typical squamous cell carcinoma. Association between these two skin tumors amy suggest a common carcinogenic influence for squamous and neuroendocrine carcinomas of the skin.