In essence, dandruff develops when the scalp exfoliates dead skin cells. The scalp experiences issues when the cells occasionally overproduce and shed at twice the typical pace. Dandruff is a white clump of dead skin cells that forms when the scalp generates too much oil. Researchers have connected the Malassezia fungus to atopic eczema, seborrheic dermatitis, and folliculitis in addition to dandruff. Since the fungus is drawn to oil, it grows more and more as a result of oil production.