Simple cuboidal epithelium is commonly found in the lining of small ducts and tubules in various organs. Notable locations include the kidney tubules, where it plays a crucial role in the reabsorption and secretion of substances. It is also present in the thyroid gland follicles, where it synthesizes and secretes thyroid hormones. Additionally, this epithelium lines the surface of the ovary, the ducts in glands such as the salivary glands, and the pancreas.
