Simple Epithelium:

1. It consists of a single layer of living cells.

2. All the cells are set on basement membrane.

3. It does mainly secretory and absorptive functions, e.g. endothelium,mucous membrane.

ADVERTISEMENTS:

Compound Epithelium:

1. It consists of a few to several layers of living and non-living cells.

2. Only cells are deepest layer set on basement membrane.

3. It performs protective function, e.g. skin.