The stratified cuboidal epithelium is composed of multiple layers of cells, in which the topmost layer is composed of cuboidal cells, while the lower layer could be columnar or cuboidal. In the case of stratified squamous epithelium cells in the layers below may differ from the epithelium on top. The alteration of cells that line the apical surfaces is based on the position and purpose of the epithelial tissue. The epithelium is extremely uncommon and only occurs in a few areas of the body.