Step 1: Understand what alveoli are. Alveoli are tiny air sacs in the lungs where gas exchange occurs.
Step 2: Learn about the types of epithelial tissue. Epithelial tissue comes in different types, including simple squamous, cuboidal, and columnar.
Step 3: Identify the function of the epithelium in the alveoli. The epithelium needs to be thin to allow oxygen and carbon dioxide to pass through easily.
Step 4: Recognize that simple squamous epithelium is the thinnest type of epithelium, consisting of a single layer of flat cells.
Step 5: Conclude that the alveoli are lined with simple squamous epithelium because it allows for efficient gas exchange.