A Merkel cell, also called a tactile epithelial cell, is a specialized receptor cell found in the skin's epidermis. It is involved in the perception of tactile sensations such as pressure and texture. Merkel cells are primarily located in the fingertips, palms, and soles of the feet, where they form connections with nerve endings. They play a crucial role in our ability to sense and respond to the environment through touch, providing valuable information about objects, surfaces, and interactions with the external world.