Final answer:
Simple squamous epithelium is a type of epithelial tissue consisting of a single layer of flattened cells that facilitates diffusion and filtration.
Step-by-step explanation:
Epithelial tissues are classified based on the shape of the cells and the number of layers they are organized into. An epithelial tissue that consists of a single layer of flattened cells resting on a basement membrane is known as simple squamous epithelium. This type of tissue is composed of flat, scale-like cells and is involved in processes such as diffusion and filtration, with the simple arrangement promoting efficient transfer of substances across its surface.