Final answer:
Simple columnar epithelium consists of a single layer of tall elongated cells.
Step-by-step explanation:
Simple columnar epithelium consists of a single layer of tall elongated cells. The cells are taller than they are wide and have a rectangular shape. The nucleus of the cells is located close to the basal side of the cell. Simple columnar epithelium is found in the lining of some sections of the digestive system, parts of the female reproductive tract, and also in the lining of the fallopian tubes and parts of the respiratory system.