Simple cuboidal epithelium usually lines small ducts and tubules that may have excretory, secretory or absorptive functions; examples are the collecting tubules of the kidney and the small excretory ducts of the salivary glands and pancreas

The urothelium is the inner lining of the bladder. It is made up of urothelial cells (also called transitional cells). The urothelium is also called the transitional epithelium.