Split and merge into it. Answer by 1234john1234. Confidence votes 48. Stratified squamous epithelium consists of several layers of cells, which protect the areas of the body It can be found in areas such as the esophagus, mouth, and the outer portion of the skin (epidermis). Saquamous cells are flat cells. Single cell layer of these squamous cells is called saqumous cell epithelium. The stratified epithelium means formed of layers [strata] o … f cells which may or may not be squamous cells. The functions of these layers are different.