The type of epithelium that consists of a superficial layer of columnar cells overlying several layers of cuboidal cells is called columnar epithelium.

The statement you provided is not entirely accurate. The type of epithelium that consists of a superficial layer of columnar cells overlying several layers of cuboidal cells is known as stratified columnar epithelium.

Explanation

1. Structure: Stratified columnar epithelium has multiple layers of cells. The basal layers usually consist of cuboidal cells, while the apical layer is made up of columnar cells.
2. Function: This type of epithelium is primarily involved in protection and secretion. It can be found in certain parts of the male urethra, some glandular ducts, and the conjunctiva of the eye.
3. Comparison: Unlike simple columnar epithelium, which has only one layer of cells, stratified columnar epithelium provides an additional layer of protection due to its multiple layers.

In summary, the correct identification of this type is crucial in understanding the structure and function of epithelial tissues in the human body.