Which layer of skin contains the most dead skin cells?

The epidermis is the outermost layer of the skin and is primarily composed of keratinized cells. This layer is where the most dead skin cells are found because the epidermis continually sheds and renews itself through a process known as keratinization. As new cells are produced in the deeper layers of the epidermis, they migrate upward towards the surface, gradually losing moisture and becoming keratinized. Eventually, these cells die and form a protective barrier of dead skin cells that helps to prevent water loss and protect underlying tissues.

In contrast, the dermis, located beneath the epidermis, is rich in living cells, collagen, and elastin, and is responsible for the skin's strength and elasticity. The hypodermis, or subcutaneous layer, consists mostly of fat and connective tissue and supports the skin, but it does not contain dead skin cells. The stratum basale is the deepest layer of the epidermis and contains actively dividing cells; it is not the layer where the most dead skin cells are found. Therefore, the epidermis is the correct answer as it encompasses the greatest concentration of dead skin cells.