You can talk about superficial and deep fascia but really there are no real layers because everything is connected. It is a three-dimensional network system and is found everywhere in the body, in different shapes (from more fluid to more dense). How many layers depends on where the fascia is located. The deep fascia is made up of several layers of dense fascia with loose fascia between for the gliding properties. Number of fascial layers also depends on how many layers of muscles there are, and how big the muscles are because it is fascial layers inside the muscles and there are fascial layers between every muscle. The fascia surrounds and permeates every organ and cell and is creating an environment for the whole body systems functioning.