Epithelial cells make up a type of body tissue known as epithelium. Epithelium helps to enclose and protect organs and internal surfaces that have direct contact with outside elements such as food, air, or even sunlight. For example: There are epithelial cells in the lining of the gastrointestinal tract, which has contact with food; in the lungs, which take in air; and in the skin itself.
Epithelial cells are arranged in single or multiple layers, depending on where in the body they are.

