The panniculus adiposus is part of the subcutaneous tissue. It is a fatty layer deep to the skin. In certain animals, including humans, it is abundant and widely distributed, and contains fibrous bands connecting the overlying skin to deep fascia, as well as nerves, blood vessels and lymphatics to the skin. An animal with a well developed panniculus adiposus is difficult to skin. It serves as a substitute for a fur coat by adding an insulating layer in mammals who are "furless", including cetaceans, pigs, humans.
McMinn, RMH (Ed) (1994) Last's Anatomy: Regional and applied (9th Ed). London: Churchill Livingstone. ISBN 0-443-04662-X