Answer
Simple epithelia: One cell layer thick, all cells make contact with the basement membrane.
Pseudo stratified epithelia is considered a simple epithelia because, though all cells do not reach the apical surface (giving it a stratified look), all cells come in contact with the basement membrane.
• Stratified epithelia: 2 to 20 or more cell layers thick. Only the lowest layer makes contact with the basement membrane.
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Page 143-144-Simple Epithelia