The ectoderm, which is made up of columnar cells , forms the epidermis of skin, nervous system, cornea, lens, retina, salivary glands and the enamel of teeth. The mesoderm gives rise to the dermis of skin, gonads, heart, blood and lymph, kidney, reproductive ducts and most of the muscles. The last layer, the endoderm gives rise to the gastric and intestinal glands, liver , pancreas, lining of middle ear.