A cubodial epithelial cell that is continuous with the lining of intercalated ducts that drain the acinus. This cell type secretes a high pH solution to aid in activation of zymogens, and can differentiate into endocrine and exocrine pancreatic cell types. [ http://www.ncbi.nlm.nih.gov/pubmed/8185160 http://www.ncbi.nlm.nih.gov/pubmed/12142741 http://www.ncbi.nlm.nih.gov/pubmed/20018761 ]