Epithelial cells that absorb nutrients from the lumen are found in what layer?  

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Health

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Epithelial cells are found all over the body.  There are different types of epithelial cells including squamous epithelial cells, cuboidal epithelial cells, columnar epithelial cells and ciliated columnar cells.  Epithelial cells contain a nucleus, a cell membrame, a cell interior, and special gap junctions.

Columnar epithelial cells are those found in the lumen of the small intestine.  Columnar epithelial cells look like columns, they are long and thing.  These epithelial cells assist with the absorbtion of nutrients into the small intestine.  These nutrients are then passed into the blood stream. 

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