Differences between keratinised and non-keratinised stratified squamous epithelia are
Keratinised Stratified Squamous Epithelium :
It is found over the surfaces exposed to drying.
The outer cells are dead.
The outer cells are filled with keratin.
It has adhesive lipid layer.
The epithelium is impervious to water.
Non-keratinised Stratified Squamous Epithelium :
It occurs over the surfaces which are not subjected to drying.
The outer cells are living.
Keratin is absent.
Lipid layer is absent.
Impermeability to water is low.