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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 epithelial cells are a sub-type of epithelial cells (cells which line glands and the inner and outer surfaces of the body). These cells are characterized as being ver â¦ y thin and flat epithelial cells and populate organs such as the skin and esophagus.pithelial cells are the individual cells of an epithelium, which is a layer of cells forming the surface of a structure or an inner lining. For example, there is an epithel â¦ ium lining the alimentary canal (gut), and another lining the alveoli of the lungs. Human skin also consists of epithelial cells.