Simple cuboidal epithelium is found on the surface of ovaries, the lining of nephrons, the walls of the renal tubules, parts of the eye and thyroid, and in salivary glands.

Simple cuboidal cells are also found in renal tubules of nephrons, glandular ducts, and thyroid follicles.

These cells provide protection and may be active (pumping material in or out of the lumen) or passive, depending on the location and cellular specialization.

Simple cuboidal epithelium commonly differentiates to form the secretory and duct portions of glands.

They also constitute the germinal epithelium, which covers the ovary (but does not contribute to ovum production) and the internal walls of the seminiferous tubules in the male testes.