We have isolated Fc receptor bearing cells from murine epidermis and examined these cells using both structural and functional methods. From 60 to 70% of these cells are Ia positive, phagocytic and express Mac 1 and F4.80 markers. They do not have Birkbeck granules in their cytoplasm. In functional studies these cells are not active as inducer cells in allogeneic and mitogen responses. The results do not support direct homology between these Langerhans cells and the interdigitating dendritic cell. Thus within the epidermis these cells may be more closely related to a macrophage, possibly involved in antigen uptake.