It is found in the periodontal ligament and the connective tissue of the dermis, particularly in association with sweat glands.
[1] “The elastic system of normal human skin was studied by light and electron microscopy.
The most superficial ones (oxytalan fibers) are very thin and directed perpendicularly to the dermoepidermal junction.
At the electron microscopic level, the oxytalan fibers are formed by bundles of tubular microfibrils 10 to 12 nm in diameter.
Elaunin fibers have been found within the secretory coil of human eccrine sweat glands.