| Simple epithelium | Compound epithelium |
| $(1)$ It is composed of only one layer of cells. | $(1)$ It is composed of many layers of cells. |
| $(2)$ It is mainly involved in the function of absorption and secretion. | $(2)$ It is mainly involved in the function of protection and has a limited role in absorption and secretion. |
| $(3)$ It is present in the lining of the stomach and intestine. | $(3)$ It is present in the lining of the pharynx and buccal cavity. |
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