**Core Concept**
The cornea is composed of five distinct layers: the epithelium, Bowman's membrane, stroma, Descemet's membrane, and the endothelium. Each layer has unique properties and functions in maintaining corneal transparency and integrity.

**Why the Correct Answer is Right**
Bowman's membrane is a fibrous, acellular layer in the cornea, situated between the epithelium and the stroma. It is composed of tightly packed collagen fibers that provide mechanical strength to the cornea. Unlike the epithelium, which can regenerate, Bowman's membrane does not regenerate once it is destroyed. This is because it lacks the cellular components necessary for regeneration, making it a permanent structure.

**Why Each Wrong Option is Incorrect**
* **Option A:** The epithelium, the outermost layer of the cornea, can regenerate rapidly due to the presence of basal cells that continuously proliferate and differentiate to replace damaged cells.
* **Option C:** Descemet's membrane, a thin, acellular layer produced by the endothelial cells, also does not regenerate. However, this is because it is constantly being produced by the endothelial cells, rather than due to a lack of regenerative capacity.
* **Option D:** This option is incorrect because not all of the mentioned layers do not regenerate. The epithelium, in particular, can regenerate.

**Clinical Pearl / High-Yield Fact**
It is essential to note that corneal injuries or diseases that affect Bowman's membrane can lead to permanent vision loss if left untreated. Early diagnosis and treatment are crucial in preventing such complications.

**✓ Correct Answer: B. Bowman's membrane**