We examined the relationship between depth-resolved local optical properties of eye-corner skin measured by multifunctional Jones matrix optical coherence tomography (JM-OCT) and corresponding wrinkle morphology of aged women (n=21; age range, 71.7±1.7). Wrinkle morphology parameters were analyzed by measuring surface topography of three-dimensional silicone replicas. The same regions were measured three-dimensionally by JM-OCT and the means of several optical properties were computed at each depth. Optical properties include birefringence (BR), attenuation coefficient (AC), and degree-of-polarization uniformity (DOPU). BR and AC were correlated with mean wrinkle depth (WD), although DOPU was not. Significant correlations were found between WD and BR at 88.2 to 138.6 μm depth region from the skin surface (highest correlation at 113.4 μm), and between WD and AC at 12.6 to 18.9 μm and 189 to 459.9 μm depth regions from the skin surface (highest correlations at 18.9 μm and 415.8 μm). This suggests that the collagen structure of the papillary dermis and the microstructure and/or tissue density of the upper epidermis and reticular dermis may be associated with wrinkle morphology. Multiple regression analysis was used to examine the highest significant correlations of BR (113.4 μm) and AC (18.9 μm, 415.8 μm). A significant regression coefficient (R2=0.547, p = 0.001) was obtained, indicating that only BR and AC could sufficiently explain WD. Beta coefficients of BR (113.4 μm), AC (18.9 μm), and AC (415.8 μm) were −0.384, −0.369, and −0.354, respectively. This suggests that the upper epidermis, papillary dermis, and reticular dermis may contribute similarly to wrinkle formation.