We locate the relevant degrees of freedom for the entanglement entropy on
some 2+1 fuzzy models. It is found that the entropy is stored in the near
boundary degrees of freedom. We give a simple analytical derivation for the
area law using 1/N like expansion when only the near boundary degrees of
freedom are incorporated. Numerical and qualitative evidences for the validity
of near boundary approximation are finally given .Comment: 14 pages, 2 figure