stratified cuboidal epithelium stratified cuboidal epithelium stratified cuboidal epithelium is a type of epithelial tissue composed of multiple layers of cube-shaped cells. only the most superficial layer is made up of cuboidal cells, and the other layers can be cells of other types. topmost layer of skin epidermis in frogs, fish is made up of living cuboidal cells. stratified cuboidal epitheliumstratified cuboidal epithelium in the ducts of the parotid gland, visible as the borders of the two circular structures in the upper left.detailsshapemany layers of cuboid cellsidentifierslatinepithelium stratificatum cuboideumthh2.00.02.0.02031 fma63912anatomical terms of microanatomy this article is part of a series onepithelia squamous epithelial cell simple stratified columnar epithelial cell simple stratified pseudostratified cuboidal epithelial cell simple stratified specialised epithelia olfactory respiratory intestinal transitional vaginal germinal female male other table of epithelia of human organs stratified cuboidal epithelium, highlighting the nucleuses, the rest of the epithelial cells, and underlying connective tissue. structure this type of tissue can be observed in sweat glands, mammary glands, circumanal glands, and salivary glands. they protect areas such as the ducts of sweat glands, mammary glands, and salivary glands. they are also observed in the linings of urethra.