The squamous epithelial cell is the most common type of cell seen in urine sediment. It is a large, flattened cell with abundant cytoplasm and a small, round central nucleus. Although squamous epithelial cells have little clinical significance, they must be differentiated from other cellular elements.
Squamous epithelial cells line the urethra in females and the distal portion of the urethra in males. Large numbers of squamous epithelial cells in the urine of women can represent vaginal or perineal contamination. Large numbers in the urine of an uncircumcised male can also represent contamination.
The arrows in the upper image on the right show squamous epithelial cells as viewed under low power using brightfield microscopy. The arrow in the bottom image points to a squamous epithelial cell under high power. The sediment in the lower image was stained with a supravital stain.