The lipid matrix in the stratum corneum primarily consists of ceramides, free fatty acids, and cholesterol. These lipids are synthesized in the underlying living layers of the epidermis and are extruded into the stratum corneum as the keratinocytes mature and migrate outward. The precise composition and organization of these lipids are crucial for maintaining the barrier function. Any disruption in this lipid balance can lead to compromised barrier integrity and skin conditions such as eczema.