The lining of the esophagus is stratified squamous epithelium. Epithelium lines body cavities and surfaces. Stratified squamous epithelium is stratified because it is more than one cell layer thick.Squamous refers to the fact that the surface cells of the layer are flat.3.ransitional epithelium. Answer: d. The lining of the esophagus is stratified squamous epithelium. Epithelium lines body cavities and surfaces. Stratified squamous epithelium is stratified because it is more than one cell layer thick. Squamous refers to the fact that the surface cells of the layer are flat. 3.