Simple squamous epithelium is the most delicate type of epithelium in the body. It is composed of a single layer of flattened squamous epithelial cells arranged in a compact manner so that they form a thin delicate sheet. The squamous epithelial cells are the thinnest of all types of epithelial cells and allow molecules to pass easily via diffusion or filtration. =

Simple squamous epithelium is found lining the cardiovascular and lymphatic systems, blood vessels, capillaries, nasal and buccal cavity, alveoli of the lungs, and serous membranes