In anatomy, squamous epithelium (from Latin squama, scale) is an epithelium characterised by its most superficial layer consisting of flat, scale-like cells called squamous cell. Epithelium may be composed of one layer of these cells, in which case it is referred to as simple squamous epithelium, or it may possess multiple layers, referred to then as stratified squamous epithelium. Both types perform differing functions, ranging from nutrient exchange to protection.