In mammalian skin, they are clear cells found in the stratum basale[2][3] (at the bottom of sweat duct ridges) of the epidermis approximately 10 μm in diameter.

Due to a small receptive field (extremely detailed info) they are densely present in areas like fingertips; they are not covered (shelled) and thus respond to pressures over long periods.

Until recently this proposed function was controversial and hard to prove, due to the close physical association of Merkel cells with sensory nerve endings.

However, recent work in mice and other model organisms demonstrates that Merkel cells intrinsically transform touch into electrical signals that are transmitted to the nervous system.

Mice in which Piezo2 is knocked-out specifically in skin cells, but not sensory neurons, show decreased behavioral responses to gentle touch.