Next to the skin is the undersack, made of aso oke, which is an indigo and white strip cloth (usually woven on a narrow loom, this undercloth closely resembles the shroud in which a body is wrapped for burial). The face is covered with netting, the hands are gloved. This first layer helps to completely disguise the identity of the masker.

The second layer is made up of long lappets of cloth, attached to a "shoulder" platform. These lappets are often made of velvets and brocades, the most expensive fabrics that a family can afford. The first layers are usually made of older cloth, with appliqué and embroidery, and over the years as the mask is refreshed, more lappets are added. The underside of these lappets is frequently lined with a bright coloured cloth which flashes into sight as the dancer performs.

The shoulder platform supports as small carved head, with a further flaring headdress on top of that.

The Egúngún costume is merely a shell, its power is activated when worn and performed by a masker, who is transformed during the Egúngún ceremony into the presence of the ancestor.

Through divination, an ancestor might request a new costume. The owner, patron, priest of divination, herbalist and tailor would collaborate with the entire lineage in the production of the new Egúngún ensemble.