are located in the dermis, the skin layer just below the surface layer and above the subcutaneous fat. Hair follicles are present everywhere on the surface of the body except the
lips, palms of the hands, and soles of the feet. New hair is made in the hair matrix at the base of the hair follicle. Living cells in the hair matrix multiply and push upward. These cells rapidly dehydrate, die, and compact into a dense, hard mass that forms the hair shaft. The hair shaft, which is made up of dead protein, is covered by a delicate covering (cuticle) composed of platelike scales.