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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.
Epithelium (epi- + thele + -ium) is one of the four basic types of animal tissue. The other three types are connective tissue, muscle tissue and nervous tissue.Epithelial tissues line the cavities and surfaces of blood vessels and organs throughout the body. There are three principal shapes of epithelial cells: squamous, columnar, and cuboidal.These can be arranged in a single layer of cells as simple epithelium, either squamous, columnar or cuboidal, or in layers of two or more cells deep as stratified (layered), either squamous, columnar or cuboidal.All glands are made up of epithelial cells.pithelial tissues line the cavities and surfaces of blood vessels and organs throughout the body. There are three principal shapes of epithelial cells: squamous, columnar, and cuboidal.