In lower vertebrates, Merkel cells are widely distributed in the epidermis. Dense-cored specific granules similar to those in mammalian Merkel cells are found in amphibians, dipnoans and lampreys, but only in some species of teleosts, others having few and smallcored vesicles. The characteristic microvilli are found in all these groups, but their number and disposition vary.
In amphibians a Merkel cell is associated with a single nerve fibre, known to be mechanoreceptive, which forms reciprocal synapses at a varicosity against the cell and continues on in the epidermis. In lampreys most of the specific granules are grouped around spur-like processes of a nerve fibre which has other branches in the epidermis. In teleosts, one or more nerve fibres wind around a Merkel cell; synaptic modifications are variable.
Fluorescence histochemistry shows the presence of quinacrine, neuron-specific enolase, met-enkephalin and serotonin in Merkel cells of some species that have been investigated, but experimental results from amphibians suggest that the receptive element may be the nerve fibre.
The Merkel cell can act as a target for growing nerve fibres, but other functions, especially connected with the synapses, most of which are morphologically aferent, remain unknown. Merkel cells do not require trophic maintenance from the nerve. The basal cells of taste buds in teleosts and amphibians have been compared to Merkel cells, but are not identical, although in frogs the basal cells have dense-cored vesicles. In teleosts, both cell types qualify as paraneurons, but there are considerable differences in their cytology especially in the form of the synaptic specializations.