What two layers contain dead cells?

The two layers of the skin containing dead cells are the stratum corneum and the stratum lucidum. The stratum corneum is the outermost layer of the epidermis, comprised of dead cells that have lost their nuclei and are filled with keratin. This layer is responsible for protecting the body from environmental damage and water loss. The stratum lucidum is a thin layer found only in thick skin, such as on the palms of the hands and soles of the feet. This layer is also composed of dead keratinocytes that are flattened and translucent, contributing to the skin's durability.