Final answer:
The statement is false as it confuses pseudostratified with stratified epithelium. Pseudostratified epithelium appears multilayered but is not, while in stratified epithelium only the basal layer contacts the basement membrane.
Step-by-step explanation:
The statement that epithelium appears to have two or three layers of cells but all the cells are in contact with the basement membrane is false.
This description characterizes pseudostratified epithelium, which indeed has a single layer of cells that all contact the basement membrane, but appears to be multilayered due to the varying positions of the cell nuclei.
In contrast, stratified epithelium truly has multiple layers, and only the basal layer of cells is in contact with the basement membrane.