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Quick Answer. Squamous epithelial cells are flat cells as compared to the rectangular (columnar) and square (cubical) cells, states About.com. They are found in many body parts, including the cervix, the middle skin layers, the mouth and the lips.
The epithelium is a layer of cells-epithelial cells. They are highly specialised for selective secretion and absorption of ions and molecules. Epithelial cells line any surface that comes into contact with the external environment. So-the airways, the gut, the urinary tract, the cornea etc.tratified squamous epithelium is found in areas where layers of epithelial cells are likely to be sloughed off. Examples of simple squamous epithelium: 1  Endothelium-lines the circulatory system. 2  Mesothelium-lines the peritoneal (abdominal), pleural (lung) and pericardial (heart) cavites.