The panniculus carnosus arises from the superficial fascia of the midlateral back, inserts into the medial skin of the forelimb, and fuses ventrally with the contralateral cutaneous muscle. In the midback, forelimb, thigh, and groin the panniculus carnosus is lacking; there, superficial fascia alone is present. Both the panniculus carnosus and the superficial fascia divide the panniculus adiposus into a superficial compact layer and a less compact deep layer. The firm attachment of the dermis to the panniculus carnosus, and of the panniculus carnosus to the deep fascia, makes pigskin a more suitable model for comparison with human integument than the usual laboratory animals with loosely draped skin. When using the pigskin model, however, care must be exercised to define the level of incisions and the location of flaps or grafts, with respect to the panniculus carnosus.