Merkel nerve endings of sinus hairs in the upper lip of the rat were observed after having cut the nervus infraorbitalis. The nerve terminal of the Merkel nerve ending has already been degenerated 24 hours after denervation and was phagocytised by neighbouring keratinocytes. The Merkel cells did not change in structure after having lost their nerve terminal even within 169 days after nerve crush. Their position in the stratum basale of the sinus hairs remained constant; the number, size and position of the osmiophilic granules in the cytoplasm of the Merkel cells did not change. These results may show, that Merkel cells are not modified keratinocytes. The possibilities of their origin are discussed.