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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 type of epithelial cell that lines blood vessels and lymph vessels; these cells are usually squamous (flattened) and form sheets one layer thick. Endothelial cells are derived from mesenchyme cells of the embryo.A sheet of endothelial cells is called an endothelium.he type of epithelial cell that lines blood vessels and lymph vessels; these cells are usually squamous (flattened) and form sheets one layer thick. Endothelial cells are derived from mesenchyme cells of the embryo.