Location
In mammals, Merkel nerve endings have a wide distribution. Merkel nerve endings are found in the basal layer of glabrous and hairy skin, in hair follicles, and in oral and anal mucosa. In humans, Merkel cells (along with Meissner's corpuscles) occur in the superficial skin layers, and are found clustered beneath the ridges of the fingertips that make up fingerprints. In hairy skin, Merkel nerve endings are clustered into specialized epithelial structures called "touch domes" or "hair disks". (Some other types of mechanoreceptors, such as Pacinian corpuscles and Ruffini endings, are found primarily in subcutaneous tissue.) Merkel receptors are also located in the mammary glands. Wherever they are found, the epithelium is arranged to optimize the transfer of pressure to the ending.
Read more about this topic: Merkel Nerve Ending