**Core Concept**
The ducts of various glands in the body are lined by different types of epithelial tissues, which can be stratified squamous, stratified cuboidal, or simple columnar epithelium. Understanding the specific type of epithelium lining the ducts of various glands is crucial for identifying their location and function.

**Why the Correct Answer is Right**
Sebaceous glands are holocrine glands that produce sebum, an oily substance that helps to lubricate and protect the skin. The ducts of sebaceous glands are lined by a simple cuboidal epithelium, which is a single layer of cuboidal cells. This is in contrast to the other options, which have ducts lined by stratified cuboidal epithelium. Stratified cuboidal epithelium is composed of multiple layers of cuboidal cells, providing additional protection and support to the ducts.

**Why Each Wrong Option is Incorrect**
**Option A:** Sweat glands have two types of glands - eccrine and apocrine. The eccrine glands have ducts lined by stratified cuboidal epithelium, which helps to regulate the amount of sweat secreted. Therefore, option A is incorrect.

**Option C:** Salivary glands also have ducts lined by stratified cuboidal epithelium, which helps to regulate the amount of saliva secreted. The stratified cuboidal epithelium in salivary glands is composed of multiple layers of cuboidal cells, providing additional protection and support to the ducts.

**Option D:** Pancreatic ducts, which connect the pancreas to the duodenum, are lined by stratified cuboidal epithelium. This type of epithelium helps to regulate the amount of pancreatic juice secreted into the duodenum.

**Clinical Pearl / High-Yield Fact**
It's essential to remember that the type of epithelium lining the ducts of glands can provide valuable clues about their location and function. For example, the presence of stratified cuboidal epithelium in sweat glands and salivary glands suggests that these glands are involved in the regulation of secretions.

**✓ Correct Answer: B. Sebaceous glands**