part_of part of part of neuron associated cell (sensu Vertebrata) Merkel cell Merkel's cell cell FMA:70548 A modified epidermal cell located in the stratum basale. They are found mostly in areas where sensory perception is acute. Merkel cells are closely associated with an expanded terminal bulb of an afferent myelinated nerve fiber. keratinocyte neurecto-epithelial cell stratum basale of epidermis