1. The stratum corneum has a thickness between 10 and 40 ?m. 2. They eventually reach the corneum and slough off ( desquamation ). 3. The rest of the skin below the stratum corneum cannot absorb water. 4. The carboxylic acid coated particles did not penetrate past the stratum corneum . 5. The stratum corneum provides the most significant barrier to diffusion. 6. Eleidin is then converted to keratin in the stratum corneum . 7. The thickness of the " stratum corneum " varies throughout the body. 8. Below the stratum corneum lies the viable epidermis. 9. Corticosteroids are absorbed at different rates depending on the thickness of the stratum corneum . 10. The incorporation of bound water into the stratum corneum involves the formation of multilamellar vesicles.