Although this epithelium is referred to as squamous, many cells within the layers may not be flattened; this is due to the convention of naming epithelia according to the cell type at the surface. In the deeper layers, the cells may be columnar or cuboidal.[1] There are no intercellular spaces. This type of epithelium is well suited to areas in the body subject to constant abrasion, as it is the thickest and layers can be sequentially sloughed off and replaced before the basement membrane is exposed.