There are various theories of why fingers and toes wrinkle in water. Most biologists suggest that the tough outer layer of skin made up of dead keratin cells is responsible. Keratin is a protein found in hair, nails, and the outermost layer of our skin.
Our skin is made up of three layers:
The subcutaneous tissue is the deepest layer. It contains fats and connective tissue along with large blood vessels and nerves.
The dermis is the middle layer. It contains the blood vessels, nerves, hair roots, and sweat glands.
The epidermis is the topmost layer. It helps to prevent evaporation of water from the body and to protect the internal layers from harm.
The epidermis is made up of four layers:
the stratum corneum
granular layer
squamous cell layer
and basal cell layer
The stratum corneum is the outer layer of our skin - the part that we can see and feel. This is the layer with the dead keratin cells.
While a person is in the pool or a bathtub for a long time, the dead keratin cells absorb water. This absorption causes the surface area of the skin to swell, but the outer layer is tightly attached to the living tissue. So, to compensate for the increased surface area, our skin wrinkles.