ï»¿ Microscopic Appearance of Transitional Epithelium Transitional epithelial tissue consists of multiple layers of rounded cells with dome-shaped tops that might resemble tombstones. Microscope slides typically contain transitional epithelium in its relaxed state. Notice the tombstone shape of the cells. This tissue is situated between the internal cavity of an organ known as the lumen, and underlying connective tissue. Transitional epithelium gets its name from the fact that it can undergo a physical transition. This tissue has the ability to stretch and transition from a rounded shape into a more flattened, squamous shape. This ability to stretch makes transitional epithelium perfect for lining the urinary tract. This is transitional epithelium lining a ureter at low magnification. This is transitional epithelium at higher magnification. Transitional epithelium also lines the urinary bladder and portions of the urethra. Let's finish by reviewing the microscopic appearance of transitional epithelium. Multiple layers of rounded cells... found lining much of the urinary tract, such as the ureter.