STRATIFIED SQUAMOUS- Several layers of cells that are cuboidal Protects against abrasion, forms keratinized (dry)nonkeratinized (moist). Keratinized stratified epithelium, the cytoplasm of cells at the surface is replaced by a protein called keratin, and the cells are dead. LOCATION: Keratinized—outer layer of the skin; nonkeratinized—mouth, throat, larynx, esophagus, anus, vagina, inferior urethra, and corneas