Simple cuboidal epithelium is a thin layer of roughly cube-shaped cells that line openings in the body. Since cuboidal cells are thicker than squamous, yet thinner than columnar forms, they function well for both diffusion and absorption. They can be found lining tubules in the kidneys, small ducts (like the sweat ducts), and on the surface of the ovaries. This is not the answer that I was looking for, however! Lets return to the original question.

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