Squamous epithelial cells are flat, skin-like cells that line the lower urinary tract and genital area. A few are normal, but a large number usually means the sample was contaminated during collection rather than indicating disease. High squamous cell counts are a signal that a urine sample may need to be recollected with a clean-catch technique for accurate results. They are not themselves a sign of kidney or bladder problems. Their main value is in judging whether the rest of the sample is reliable.

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