Simple Columnar Epithelium is a type of tissue made up of a single layer of tall, column-shaped cells. This epithelium is primarily found in areas of the body where absorption and secretion occur, such as the lining of the gastrointestinal tract and the uterus. The cells often contain microvilli, which increase surface area for better absorption. In addition to absorption, simple columnar epithelium may also have goblet cells that produce mucus, aiding in lubrication and protection. This type of epithelium plays a crucial role in maintaining the health of the organs it lines by facilitating the movement of substances and providing a barrier against pathogens.