A squamous cell is a thin and flat epithelial cell often found near or on the free surface of the epithelial tissue layer. Its name derives from squame or squama, which describes a covering with a plate, flake, or especially scale-like quality, or a covering that is like the scales of a fish or a reptile.
In a stratified epithelial tissue, squamous cells are prominently found as the oldest cells and are found on the free surface of the tissue. They are former columnar cells that were compressed over time into cuboidal, then squamous cells.