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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.
Squamous. Squamous means scale-like. simple squamous epithelium is a single layer of flat scale-shaped cells. Both the endothelial lining of blood vessels and the mesothelial lining of the body cavities are simple squamous epithelium.