Cuboidal epithelium is a type of epithelial tissue composed of cube-shaped cells. These cells are typically found in glands and in the lining of certain ducts, where they play a crucial role in secretion and absorption. The structure allows for efficient transport of substances, making it essential in organs like the kidneys and salivary glands. This tissue can be classified into simple cuboidal epithelium, which consists of a single layer of cells, and stratified cuboidal epithelium, which has multiple layers. The simple form is often involved in processes like filtration and secretion, while the stratified type provides additional protection in areas requiring more durability, such as in some sweat glands.