The difference between Simple Epithelium and Compound Epithelium are given below:

Simple Epithelium:

1. Single layer of epithelical cells resting on a basement membrane are called as simple epithelium.

2. They are present in secretory and absorptive surface.

3. It is not protective as it can’t resist the damages due to mechanical or chemical abrasions.

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4. Squamous, cubical, columnar epithelium etc.

Compound Epithelium:

1. It consists of more than one layer. The inner most layer of cells are arranged on basement membrane.

2. They are not involved in secretory or absorptive functions.

3. Because of multi layered structure they help in protection of tissues below them.

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4. They may be transitional or stratified i.e. stratified squamous epithelium.