Both the alveoli in the lungs and villi in the small intestine are in direct contact with blood capillaries. this enables gaseous exchange in the lungs via alveoli, and absorption of nutrients in the small intestine via villi. Also, both increase the surface area of absorption. Both villi and alveoli have a layer of tissue called the endothelium( a single layer of cells which forms a lining on various organs in the body.