The correct answer is Oesophagus. Key Points - An epithelial tissue or epithelium has a free surface, which faces either a body fluid or the outside environment and thus provides a covering or a lining for some part of the body. - The cells are compactly packed with a little intercellular matrix. - There are two types of epithelial tissues namely simple epithelium and compound epithelium. - Simple epithelium is composed of a single layer of cells and functions as a lining for body cavities, ducts, and tubes. - Compound epithelium consists of two or more cell layers and has a protective function as it does in our skin. - Squamous epithelial cells are found in the inner lining of the oesophagus.