Distinguish between simple epithelium and compound epithelium.

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Simple epithelium	Compound epithelium
1. It is made up of single layer of cells.	It is made up of two or more layer of cells.
2. Single layer of cells that rest on the basement membrane.	Only lowermost layer rests on basement membrane
3. It is useful in diffusion, osmosis, filtration, secretion and absorption.	Generally protective in function. It has limited role in absorption.
4. It is generally present in the outer and inner lining of organs, blood vessels etc.	It is present in the epidermis of skin, oesophagus, cornea, vagina, rectum, urinary bladder, etc.

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