Stratified columnar epithelium shows cells in the more superficial layer which are taller than wider. The total number of layers is variable. In mammals, it is not a frequent epithelium. It can be found in the ocular conjunctiva, in large excretory ducts of glands such as salivary glands, oral cavity, epiglottis, and in some parts of the urethra. Besides ducts, it can be found in the recto-anal junction.