Simple ciliated columnar epithelium is a thin layer of tall cells with cilia that line tubes in the body. The tallest of all of the epithelial cells, columnar cells are perfectly designed for product creation, storage, and release, as well as absorption of items. Thus, simple columnar layers can be seen lining the entire gastrointestinal (G.I.) tract from the stomach down to the lower colon, and parts of the respiratory tract and the female's fallopian tubes (in it's ciliated form). This is not the answer that I was looking for, however! Lets return to the original question.

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