Transitional epithelium, also known as urothelium is a type of stratified epithelium that changes shape in response to stretching.. Transitional epithelium usually appears cuboidal when relaxed and squamous when stretched. This tissue consists of multiple layers of epithelial cells which can contract and expand in order to adapt to the degree of distension needed. Transitional epithelium lines all of the organs of the urinary system – the kidneys, ureters, bladder, and the urethra, hence its alternative name of urothelium. The bladder, for example, has a need for great distension.