Keratinised stratified squamous epithelium is a compound epithelium which covers the dry surface of skin. It has many layers of epithelial cells. The deeper layers are formed by living polygonal cells but superficial layers constitute of horny, scale like remains of dead squamous cells. Heavy deposits of the insoluble porteion keratin in the dead superficial cells make the epithelium impervious to water and highly resistant to mechanical abrasions.
