Yes because,it is made of squamous epithelium cell ,single layered flattened cells which provide large surface area

Speciality common in the alveoli of lungs and villi of intestine in mammals is that both provide a large surface area.

The alveoli of lungs and villi of intestine are specialized structures that play important roles in the respiratory and digestive systems, respectively.

Alveoli of Lungs:
1. Structure: The alveoli are tiny, balloon-like structures located at the end of the bronchioles in the lungs. They are surrounded by a network of capillaries.
2. Function: The main function of the alveoli is to facilitate the exchange of gases, specifically oxygen and carbon dioxide, between the lungs and the bloodstream.
3. Large Surface Area: The alveoli have a large surface area due to their numerous and small structures. This large surface area allows for a greater contact area between the respiratory gases and the capillaries, which enhances the efficiency of gas exchange.
4. Thin Walls: The walls of the alveoli are extremely thin, consisting of a single layer of epithelial cells. This thinness further facilitates the diffusion of gases across the alveolar membrane.

Villi of Intestine:
1. Structure: Villi are finger-like projections located in the small intestine. Each villus contains a network of blood capillaries and a central lacteal, which is a lymphatic vessel.
2. Function: The primary function of villi is to increase the absorption of nutrients from the digested food into the bloodstream.
3. Large Surface Area: The villi greatly increase the surface area available for the absorption of nutrients. They are densely packed and cover the inner lining of the small intestine. This increased surface area allows for a more efficient absorption process.
4. Microvilli: Each individual epithelial cell on the surface of the villi is covered in even smaller projections called microvilli. These further increase the surface area and enhance the absorption capacity.

Conclusion:
In summary, the alveoli of lungs and villi of intestine share the common characteristic of providing a large surface area. This large surface area is essential for their respective functions of gas exchange in the lungs and nutrient absorption in the intestine.