* Stratum corneum: This is the outermost layer of the epidermis and is made up of dead, flattened cells filled with keratin. The lack of nuclei indicates that these cells are no longer alive.

* Stratum lucidum: This layer is only found in thick skin, such as the palms of the hands and soles of the feet. It is a thin, translucent layer of cells that are also filled with keratin and lack nuclei.

While these cells are dead, they still play important roles in protecting the body from the environment.