On what part of the body is the Simple squamous epithelial tissue located and what is its function?

Simple squamous epithelium contains a single layer of thin
irregularly shaped cells. Because the cells are very thin, substances like gases can
readily pass through the single layer of cells. The transportation of gases is the
function of simple squamous epithelium.

The alveoli (pl.,
alveolus) of the lungs contain a single layer of simple squamous epithelium. Alveoli are
also called terminal air sacs, pulmonary membranes, and basement membranes. Respiratory
gases like oxygen and carbon dioxide (and other substances) readily diffuse across this
membrane in the alveolus thus making the exchange between air (oxygen) and blood
possible. The oxygen is absorbed into the blood and carried to distant parts of the body
by the hemoglobin molecule.