A&P Labs. Authored by: Ross Whitwam. Provided by: Mississippi University for Women. Located at: http://www.muw.edu/. License: CC BY-SA: Attribution-ShareAlike Epithelial tissue serves two main functi...A&P Labs. Authored by: Ross Whitwam. Provided by: Mississippi University for Women. Located at: http://www.muw.edu/. License: CC BY-SA: Attribution-ShareAlike Epithelial tissue serves two main functions in the body. (1) It provides linings for external and internal surfaces that face harsh environments. The outer layer of the skin is epithelial tissue, as are the innermost layers of the digestive tract, the respiratory tract, and blood vessels. (2) It forms glands that secrete materials