Cuboidal epithelial cells are a type of epithelial tissue characterized by their cube-like shape. These cells typically have a central nucleus and are found in various organs, where they play a crucial role in secretion and absorption. They are commonly located in glands, such as the thyroid gland, and in the lining of kidney tubules, where they help in filtering and processing substances. The structure of cuboidal epithelial cells allows for efficient transport of materials. Their shape provides a larger surface area compared to other cell types, facilitating the exchange of nutrients and waste. This type of epithelium is essential for maintaining the proper function of organs and glands throughout the body.