Germ Cell Origin: Epithelial tissues are derived from all three primary germ cell layers.

Ectoderm: The epithelial cells of the skin and oral cavity (epidermis) are derived from ectoderm. Epithelial cells covering the cornea and lens, as well as sensory receptors of the eyes, ears, and nose, are also ectodermal in origin.
Mesoderm: The epithelial lining of blood vessels (endothelium) is derived from mesoderm. The epithelial lining of the pleural and peritoneal cavities (mesothelium) also originate from mesodermal cells.
Endoderm: The epithelial lining of the respiratory system and digestive tracts - as well as the functional cells (parenchyma) of the liver, pancreas, gallbladder, thyroid, and parathyroid, are derived from endoderm.