Simple Columnar is a type of epithelial tissue characterized by a single layer of tall, column-like cells. This tissue is primarily found in the lining of the digestive tract, such as the stomach and intestines, where it plays a crucial role in absorption and secretion. The cells often contain microvilli, which increase the surface area for better nutrient absorption. In addition to its role in the digestive system, Simple Columnar epithelium can also be found in other areas, such as the uterus and respiratory tract. The presence of goblet cells within this tissue helps produce mucus, providing lubrication and protection to the underlying tissues.