Above the Intersphincteric groove - is the pecten
Histologically, the pecten is non keratinised with no skin appendages. It is squamous. Ie it is modified skin
Below the Intersphincteric groove is cutanous epithelium, continous with the skin of the buttock at the anal verge. Histologically this is typical skin with keratinised stratified squamous epithelium, hair follicles, sebacous glands and sweat glands.