Stratified epithelial cells help in the protection of the dry skin. It has multi-layers and thus does not have much role in secretion. Stratified epithelial cells are found mainly in the parts of the body which experience mechanical, chemical, osmotic or thermal stresses. It has cell layers made up of dead cells and a protein is known as keratin which is water resistant is present. These cells are often shredded due to various stresses and thus they have a limited role in secretion.