Answer:
True
Step-by-step explanation:
Simple squamous epithelium is a type of epithelium that consists of a single layer of flattened cells. These cells look like a tiled floor. The cells of the simple squamous epithelium have centrally located nucleus. The nucleus is also flat in shape. These tissues are mainly found where filtration or diffusion occurs.
For example, the lining of the air sacs of lungs has a simple squamous epithelium that facilitates the diffusion of respiratory gases. Also, these tissues form the lining of blood vessels such as blood capillaries and allow diffusion of substances. These are not found in body areas subject to wear and tear.