Human body tissues: Epithelial tissues The epithelial tissues are formed by cells that cover the organ surfaces, such as the surface of skin, the airways, surfaces of soft organs, the reproductive tract, and the inner lining of the digestive tract.The cells comprising an epithelial layer are linked via semi- permeable, tight junctions; hence, this tissue provides a barrier between the external environment and the organ it covers.Functions of epithelial cells include diffusion, filtration, secretion, selective absorption,There are three principal shapes of epithelial cell: squamous (scaly), columnar, and cuboidal.