It is also called the germinal epithelium of Waldeyer or sometimes the superficial epithelial cells in embryology.
It is often encountered in the medical setting as an important source of various types of ovarian cancer, primary peritoneal serous cancer and endometriosis (coelomic metaplasia).
As the coelomic epithelium is confronted with XY chromosomes, they will differentiate into sertoli cells, which subsequently produce anti-Müllerian hormone, leading to the regression of the Müllerian duct.
The coelomic epithelium develops into: peritoneum, pleura and the surface of the ovary.
This combines retrograde and metaplasia and may explain the distant sites of endometriosis.