The Stratum Corneum consists of several layers of flat, non-nucleated, dead or peeling cells. It is often referred to as the horny layer. The stratum corneum has an important job to protect your body from external factors by regulating the permeability of the skin and preventing transcutaneous water loss. Stratum corneum ceramides, together with cholesterol and fatty acids, form extracellular lamellae that are responsible for the permeability barrier of the epidermis.
References for this article:
Journal of Investigative Dermatology. Volume 62, Issue 6, June 1974, Pages 563-568