Epidermis has protective barrier functions between the organism and the environment. The permeability barrier localized primarily in the stratum corneum (SC) and consists of protein-enriched cells (corneocytes with cornified envelope and cytoskeletal elements, corneodesmosomes) and lipid-enriched intercellular matrix. Recently, it has been suggested that the skin barrier function has three elements including the SC as air-liquid barrier, tight junctions as liquid-liquid barrier and the Langerhans cell network as immunologic barrier. In this review article, we summarize the epidermal lipids and proteins and their correlation with skin barrier structure and function.