The most common type of cell seen in the urine sediment is the squamous epithelial cell. A squamous epithelial cell is a large flattened cell with abundant cytoplasm and small round central nucleus. Although squamous epithelial cells have little clinical significance, they must be differentiated from other cellular elements.
The arrows in the upper image on the right point to squamous epithelial cells as viewed under low power using brightfield microscopy. The arrow in the bottom image points to a squamous epithelial cell under high power. The sediment in the lower image was stained with a supravital stain.