These are artifacts that occur in the blood smears of patients with chronic lymphocytic leukaemia. They happen because the cells are rather fragile.

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Therefore!

Smudge cells are associated with CLL.

References

1. LabCE. (2018). Smudge Cells. [online] Available at: https://www.labce.com/spg48905_smudge_cells.aspx [Accessed 11 Sep. 2018].