Abstract
Merkel cell carcinoma (MCC) with a follicular lymphocytic infiltrate of the dermis was first reported by Bastian et al in 1996. Thereafter there were no further reports of such a morphological variant of MCC. We present here 2 cases of MCC characterized by foci of a dense lymphocytic infiltrate with the formation of lymphoid follicles. This feature may produce a potential diagnostic pitfall, rendering a lymphomatous appearance to the tumor.