Merkel cell carcinoma is an uncommon malignancy of the skin that was first described by Toker in 1972 and often portends a poor prognosis. We present a case of merkel cell carcinoma in a 69-year-old male who had visited our clinic to evaluate a soft tissue mass without pain or tenderness on the left pretibial area. The mass was diagnosed as a merkel cell carcinoma by excisional biopsy. Metastatic merkel cell carcinorna was found at the left inguinal lymph node and thereafter at the left inguinal area and at the left thigh. Radiotherapy and chemotherapy were used in treating these carcinomas. (Korean J Dermatol 1999;37(6) : 816~818)