The document describes the layers of the cornea, which provides most of the eye's refractive power and has five layers - epithelium, Bowman's layer, stroma, Descemet's membrane, and endothelium. It discusses the structure and functions of each layer, with the epithelium being the outermost regenerating layer, Bowman's layer providing a barrier below it, the stroma making up 90% of the thickness, Descemet's membrane a basement layer for the endothelium, and the endothelium being the innermost single cell layer that regulates fluid transport. It also notes a potential new layer called Dua's layer reported between the stroma and Descemet's membrane, but some scientists have questioned