Basal cells and squamous cells are two types of cells located in epithelial tissues. The purpose of epithelial tissue is to provide protection and support organs in the body. The primary purpose of basal cells in the manufacturing of other cells in epithelial tissues, whereas the functions of squamous cells are exudation, defense, and absorption.
Squamous cells are flat shaped cells found in epithelial tissue. Basal cells are cubic or columnar fashioned cells that form the basal layer in the epidermis. They usually form the first single layer of cells, which lie on the basement membrane, whereas squamous cells are typically found on the basal cells.