Mesothelial cells are epithelial cells derived from mesenchymal cells. Liver mesothelial cells are distinguishable from the submesothelial cells by their spatial relationship to basal lamina and expression of podoplanin. Mesothelial cells cover the entire liver surface.
In chick embryos, mesothelial cells were shown to give rise to both hepatic stellate cells and sinusoidal endothelial cells (SECs).