Simple columnar epithelium is a type of tissue made up of a single layer of tall, column-shaped cells. This structure allows for efficient absorption and secretion, making it ideal for lining organs such as the intestines and the stomach. The cells often have microvilli on their surface, which increase the surface area for absorption. In addition to absorption, simple columnar epithelium can also contain goblet cells that produce mucus. This mucus helps to protect and lubricate the surfaces of organs. Overall, this type of epithelium plays a crucial role in various bodily functions, particularly in the digestive system.