Simple cuboidal epithelium is a type of epithelium that consists of a single layer of cuboidal cells. These cuboidal cells have large, spherical and central nuclei. This type of tissue is found lining parts of organs and ducts in the body. its structure allows for absorption and diffusion in those areas. Mostly found in organs that are specialized for secretion, such as salivary glands ( part of the digestive tract) and thyroid follicles, and those that are specialized for diffusion, such as the kidney tubules.