This chapter reviews the techniques used to sample and prepare skin for morphological study, and explores the structure and function of skin. The primary function of skin is often considered to solely be the barrier between the well-regulated "milieu interieur" and the outside environment. Most mammalian skin biopsies are optimally fixed in 10% neutral buffered formalin for routine histologic evaluation. The haarscheibe is an elevated touch receptor found in mammalian skin. Among various species, they are structurally similar although they may differ in size, spacing, and the degree of elevation above the surrounding epithelium. Most of cutaneous toxicology has focused on basal epidermal cell function and structure. It is obvious that most cutaneous toxicants have their major site of action and effects on epidermal cells and their products. The use of diffusion cells is a common method in which in vitro dermal penetration of topically applied xenobiotics can be estimated.