As a matter of fact, Gregor's body was completely flat and dry; this was obvious now for the first time, really, since the body was no longer raised up by his little legs and nothing else distracted the eye. (3.31)
With death, Gregor's transformations come to an end. Of course, we're not told exactly how he dies, just as we're not told exactly how he became a bug. Curiously, Gregor's body in death does not disgust in the same way that his body did in life. The mother doesn't faint in horror, and the sister can evaluate him calmly, without running for cover behind her father. This is the opposite of what we would expect with a human corpse.