Simple squamous epithelium is a type of tissue made up of a single layer of flat, thin cells. This structure allows for efficient diffusion and filtration, making it ideal for areas where substances need to pass through easily. It is commonly found lining structures such as blood vessels, alveoli in the lungs, and glomeruli in the kidneys. The primary function of simple squamous epithelium is to facilitate the exchange of gases, nutrients, and waste products. Its thinness minimizes the distance substances must travel, enhancing processes like gas exchange in the lungs and filtration in the kidneys. This tissue plays a crucial role in maintaining overall bodily functions.