Merkel cell carcinoma (MCC) is a rare, invasive cutaneous neuroendocrine carcinoma that is more commonly seen in older people. It has characteristics of a high metastasis rate, high recurrence rate, and low survival rate. The clinical features of MCC are not obvious, making it easy to confuse with other malignant skin tumors. At present, there is no clear and established treatment plan for MCC, which poses a significant challenge in clinical practice. In this paper, through the report of MCC-related cases and a review of the relevant literature, the diagnosis and treatment of MCC were discussed, providing a reference for clinicians in treating MCC.