Are toe nails resistant to hiv blood and do not allow blood to go under or over toe nail and cause hiv . do toe nails protect the same as skin does?

Yes: Toenails are at least as resistant, probably more, to HIV as intact skin ... skin that has no ulcerations, cuts, scrapes and is not a mucous membrane (lining of genitals, rectum, mouth, eyes, etc). Stay well:)

Hard modified skin.: As long as the nail is intact and not injured. The nail actually sits on top of the skin for the most part. Any injury to the nail that would cause a laceration with tissue disruption would put one in jeopardy.