Although traditionally viewed as a physical barrier between the host and a variety of inhaled irritants and pathogens, it has become clear that the epithelium has a much broader functional scope. Epithelial cells are metabolically active and can play an important role in the regulation of the allergic inflammatory response. This review preview provides a consideration of the role of the epithelial cell as both a "target" for exogenous and endogenous stimuli and as an "effector" cell that is capable of producing a variety of products that can influence the inflammatory response in the airways.