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Simple cuboidal epithelium is an intermediate form between simple squamous and simple columnar epithelium. The epithelial cells appear square on section, but from the surface they appear polygonal. Simple cuboidal epithelium usually lines small ducts and tubules which may have excretory, secretory or absorptive functions; examples are the small collecting ducts of the kidney, salivary glands and pancreas. This micrograph shows the cells lining a small collecting tubule in the kidney. If boundaries between the cells are indistinct (as they often are), the nuclear shape can provide an approximate indication of cell shape and size.