Cells as they approach towards stratum corneum shows the following features

Stratum corneum It is the outer most layer, which serves as a mechanical barrier between the epidermis and the environment. It is Composed primarily of protein-rich corneocytes ("bricks"; contain NO nuclei; keratin filaments attached to cornified envelope) embedded in a lipid matrix ("moar," cornified lipid envelope). It Serves as a barrier to water loss (conditions that peurb the skin |transepidermal water loss) and toxins/infectious agents. Ref:- Review of Dermatology by Alikhan; pg num:-5