Simple cuboidal epithelium is a type of tissue composed of a single layer of cube-shaped cells. This structure allows for efficient absorption and secretion, making it essential in various organs. It is commonly found in areas such as the kidneys, where it lines the tubules, and in the glands, where it helps produce hormones and other substances. The cells in simple cuboidal epithelium have a centrally located nucleus and are often involved in processes like filtration and secretion. This type of epithelium plays a crucial role in maintaining homeostasis within the body by regulating the exchange of materials.