The area between the preputial band and the glans is about one-fourth of the foreskin's retracted inside fold. Smegma is probably the most misunderstood, most unjustifiably maligned substance in nature. Smegma is clean, not dirty, and is beneficial and necessary. It moisturizes the glans and keeps it smooth, soft, and supple. Its antibacterial and antiviral properties keep the penis clean and healthy.
All mammals produce smegma.
Skin cells from the glans of the penis and the inner foreskin are shed throughout life. They escape by working their way to the tip of the foreskin. These escaping discarded skin cells constitute infant smegma. Adult smegma serves as a protective, lubricating function for the glans. The foreskin acts as a cover for the glans and produces smegma for a protective coating.