Answer:
Step-by-step explanation:
Simple epithelium has only one cell layer where every cell is in direct contact with the underlying basement membrane. Generally, this type of epithelium is found inside the body probably due to the fragile nature and forms the lining of the body cavities, blood and lymph vessels, heart and respiratory system.
Being a thin layer has the physiological advantage of faster absorption and filtration especially when it lines the digestive tract and exchange surfaces of the lungs.