Stratified columnar epithelium is a type of tissue composed of multiple layers of cells, with the outermost layer being columnar in shape. This epithelium provides protection and is primarily found in areas of the body that require both durability and secretion, such as parts of the male reproductive system and the pharynx. The structure of stratified columnar epithelium allows it to serve its functions effectively. The basal layers consist of cuboidal or columnar cells, while the surface layer is made up of taller columnar cells. This arrangement helps in maintaining the integrity of the tissue while facilitating processes like secretion and absorption.