For the last time:
Smegma = excess lubricant from the Tyson's Glands (or the female equivalent), sweat, stale urine, dead skin cells and collected debris. The "body" of it, so to speak, is made up of dead skin cells mixed with the oily secretion from the Tyson's Glands. If it doesn't buildup then... wait... What the hell am I doing? You aren't even making sense anymore!
Have a nice evening and don't forget to wash your penis.