Stratified Columnar Epithelium is a type of tissue composed of multiple layers of column-shaped cells. This epithelium primarily serves protective and secretory functions. It is found in specific areas of the body, such as the male urethra and certain glands, where it helps to protect underlying tissues while also facilitating the movement of substances. The structure of stratified columnar epithelium allows for durability and resilience against mechanical stress. The basal layer consists of cuboidal or columnar cells, while the upper layers are made up of taller columnar cells. This arrangement enables the tissue to maintain its integrity while performing its essential roles in the body.