The palisade cells are found in the mesophyll which is situated between the upper and the lower epidermis and is made up of parenchyma. The palisade parenchyma is made up of thin-walled elongated cells which lie vertically and are parallel to each other. This tissue is located below the adaxial epidermis(the upper epidermis having stomata) or adjacent to the abaxial epidermis(lower epidermis not having stomata).