How　the　outer　substance　could　penetrate　through　the　skin　lies　in　the　stratum　corneum,　because　it　is　the　main　barrier　in　the　multi-layers　of　the　skin.　Supposing　the　keratin　cell　with　a　special　geometry　as　tetrakaidecahedron,　the　penetration　property　of　stratum　corneurn　was　the　key　problem　which　was　numerically　simulated　with　finite　element　method.　At　first　the　discretization　of　the　stratum　corneum　region　was　given　in　two　steps:　first,　the　discretization　of　the　keratin　cell;　second,　the　discretization　of　fattiness　that　surrounds　the　keratin.　Then　there　was　the　work　of　numerical　simulation.　In　this　procedure,　the　finite　element　method　and　the　multi-grid　method　were　used.　The　former　was　to　obtain　the　discretization　of　basic　elements;　the　latter　was　to　decrease　the　high　frequency　error.　At　last　the　visualization　of　the　numerical　simulation　was　shown.