Process of creation
A natural pearl is a product of pure chance and is only produced, if a foreign substance (a parasite or dead tissue or even a grain of sand) is encysted by the oyster to neutralize it. 
The  foreign substance must also drag along a piece of epithelial tissue, because only under these circumstances the tissue begins to grow and encapsulates the foreign substance in a cyst.  

The foreign substance may be a parasite or a grain of sand, the oyster wants to neutralize or a nucleus of shell, made by man to make the oyster produce a pearl.

The function of  the epithelial tissue (and the cyst) is to to produce nacre. The foreign substance is therefore covered by layers of nacre (conchiolin and calzium-carbonate). The layers have a thickness of only  0.010 - 0.015 mm.