Se presentan dos casos de pacientes con lesiones tumorales cutaneas y metastasicas que muestran un patron histologico comun. Las neoplasias estaban localizadas en torax, parpado inferior derecho, ganglio axilar derecho y medula osea. Los tumores estan constituidos por elementos celulares indiferenciados, de tamano pequeno, de forma redondeada, con mitosis frecuentes, dispuestas en islotes y trabeculas, sin disposicion en empalizada periferica ni presencia de depositos pigmentarios. Areas de hemorragias y necrosis separan la poblacion celular. La imagen histologica es igual en las lesiones tumorales primitivas y en las lesiones metastasicas ganglionares y distales. Se hace un diagnostico de tumor de celulas de Merkel en ambos casos, nombrando la sinonimia de esta lesion y haciendo una revision bibliografica del tema. SUMMARY: Two cases of patients with cutaneous tumoral and metastatic lesions, that show a common histologic pattern are presented. Neoplasm were located in thrax, right lower eyebrow, right axillae and bone marrow. Tumors are formed by undifferentiated cellular elements of small size, oval or round shape, with frequent mitoses and with inslands and bands arrangement, without peripherycal cell wall and no presence of pigmentary deposits. Hemorragic areas and necrotic zones are seen separating the cell population. The histologic features are the same both in the primitive tumor and the lymph node and the distal metastatic lesions. A diagnosis of Merkel Cell Tumor was made in both cases. The synonims for this tumor were named and a revue of the bibliography of this subjet was performed.