Thank you for choosing health care magic. Epithelial cells
form the inner lining of urinary tract
.Usually while urinating superficial epithelial cells which are already separated from urinary tact walls come off with urine stream.So physicians will advise to collect mid stream sample for urinary analysis. If the sample is collected at the starting of stream it will be rich in epithelial cells. So it is because of improper sample collection. Does not confer any disease.