Connective tissue that is found in both upper and lower eyelids, superior and inferior tarsal plates. They help in maintaining the structure and function of the eyelid. The superior tarsus spans up to 10mm in the upper eyelid and the inferior tarsus spans 4mm in the lower eyelid. They are approximately 1 mm in thickness and contains meibomian glands. They are left undisturbed during blepharoplasty surgery.