Squamous epithelial cells line the urethra in females and the distal portion of the male urethra. The vagina is also lined with these cells as is the skin exter- nal to the vagina. As a result, many of the squamous epithelial cells seen in urine are the result of perineal or vaginal contamination in females or foreskin contamination in males. A few are commonly seen in most urine specimens, and they are of little clinical importance. The presence of large numbers of squamous cells in females generally indicates vaginal contamination.