The inner surface of the urethra, the tube through which urine exits the body, is lined with stratified squamous epithelial cells. These cells have multiple layers and are flat in shape, allowing them to withstand mechanical stresses and resist abrasion. The type of epithelial cells lining the urethra can vary depending on the location along the length of the tube. For example, the male urethra is long and is divided into three parts, each lined with different types of epithelial cells.