Microscopic Appearance of Simple Cuboidal Epithelium Simple cuboidal epithelium consists of a single layer of cube-shaped cells. A shape and arrangement similar to a single row of dice. Each cell is about as tall as it is wide, and contains a single nucleus, which may or may not be visible on a microscope slide. Simple cuboidal epithelium forms tubular and spherical structures in the body. So, in cross section, they can have a circular arrangement surrounding a free surface, as seen here. Common functions for simple cuboidal cells are secretion, and or absorption. This is simple cuboidal epithelium of kidney tubules in longitudinal section. The cells form linear rows. Simple cuboidal epithelium is also present in the thyroid gland. Let's examine the thyroid gland, moving from low to high magnification. At low magnification, notice the thyroid follicles look like bubbles. Increasing magnification on the follicles allows us to notice the cellular characteristics better. Increasing magnification further, we can see the shape and arrangement of the simple cuboidal epithelium. Let's finish by reviewing the microscopic appearance of simple cuboidal epithelium. Single layer of cube-shaped cells... found in the kidneys... and the thyroid gland.