Its just dry skin I think but it might be the start of a little bacterial infection. My DD2 had this and it got infected and opened up into sores. I found sudocream behind the ears every day cleared it up. Not when open sore though - I got special cream from the dr for that.
Has anyone else experienced this with their baby? He has a bath every day. Hand he seems to get this flaky white crude behind both ears, no where else on his body. If I rub it in the bath is does come off in little bits but after a while he gets fed up with the rubbing and starts getting upset. What the hell is it?