Final answer:
The stratum corneum is the epidermal layer that protects the body against water loss and abrasion by forming a barrier of dead, keratinized cells.
Step-by-step explanation:
The epidermal layer responsible for protecting the body against water loss and abrasion is the stratum corneum. This is the outermost layer of the skin which consists of 15 to 30 layers of dead, keratinized cells that provide a barrier against pathogens and environmental damage.
These cells periodically shed and are replaced by newer cells from the underlying stratum granulosum. It is the dry, dead layer of the stratum corneum that prevents dehydration of the tissues below and offers protection against abrasion.