Simple columnar epithelium is a single layer of tall cells for absorption, while pseudostratified columnar epithelium appears stratified due to nuclei at different heights.
Simple columnar epithelium consists of a single layer of tall cells with nuclei near the base, such as lining the small intestine for absorption. Pseudostratified columnar epithelium appears stratified due to nuclei at different heights, commonly found in the respiratory tract where some cells have cilia. The difference lies in their cell arrangement, not maturity levels.
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