Answer
The epithelia of the esophagus are stratified squamous (nonkeratinized) which protect against abrasion and penetration by pathogenic organisms as food is directed towards the stomach. The epithelia of the stomach are simple squamous epithelia, one cell layer thick, allowing for rapid diffusion or transport of substances through the membrane. This allows for the rapid absorption of digested nutrients.
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Page 150, Components of Fibrous Connective Tissue