Epithelial tissue lining of uriniferous tubules in the kidneys eliminates the nitrogenous waste and performs the function of excretion Reproduction Germinal epithelium of the seminiferous tubules and ovaries produces spermetazoa and ova respectively Absorption Epithelial lining of the intestine absorbs digested food Secretion Epithelial lining the cavities gives rise to the glands that provide valuable secretions such as, mucous, gastric juice, etc.