Simple cuboidal epithelium is a type of tissue made up of a single layer of cube-shaped cells. This structure allows for efficient absorption and secretion, making it important in various organs. It is commonly found in areas such as the kidneys, where it helps in the filtration and reabsorption of substances, and in the glands, where it aids in hormone production. The cells in simple cuboidal epithelium have a central nucleus and are often involved in the secretion of fluids. This type of epithelium plays a crucial role in maintaining homeostasis within the body by regulating the exchange of materials between different compartments.