michaelis–gutmann bodies michaelis–gutmann bodies michaelis–gutmann bodies, (m-g bodies) are concentrically layered basophilic inclusions found in hansemann cells in the urinary tract. they are 2 to 10 μm in diameter, and are thought to represent remnants of phagosomes mineralized by iron and calcium deposits. micrograph showing michaelis-gutmann bodies. h&e stain. m-g bodies are a pathognomonic feature of malakoplakia, an inflammatory condition that affects the genitourinary tract. they were discovered in 1902 by leonor michaelis and carl gutmann.