Stratum corneum (horny layer) is a superficial skin layer consisting of dead cells. To reveal in-depth penetration profiles of substances topically applied onto skin surface, a minimally invasive method called tape stripping is widely used. It introduces consecutive removal of micrometer-thick cell layers of stratum corneum from the same treated skin area using an adhesive tape. Prerequisite to the substance penetration profile is the reconstruction of the removed stratum corneum by analyzing the amount of corneocytes (cells of stratum corneum from) stuck to each tape strip. Before application in vivo on humans, porcine skin is often used for such kind of studies. In this paper, we present results of the experiments with porcine skin in vitro (ears of freshly slaughtered pigs) and compare them with those carried out on humans in vivo (flexor forearm) taken from references. As we proved experimentally, there is a linear dependence between the absorbance (equals to logarithm of inverse transmittance) and thickness of the corneocytes on tape strips for all wavelength of the investigated region (300-1050 nm). Dependence of the cumulative absorbance of removed stratum corneum on tape strip number can be satisfactory fitted by an exponential function. This relationship allows evaluation of the relative share of the removed stratum corneum without complete removal of the layer. All the obtained results correlate well with those obtained on humans.