Number of layers in the tapetum of polypodium are two.

Explanation:

Firstly let us get to know what is tapetum and what is polypodium.

1. Tapetum firstly is a specialised nutritive cell layer in the anther. These either surround the developing pollen mother cells and/or microspores supplying nutrition and enzymes required for microsporogenesis and pollen maturation.
2. Polypodium is a genus of ferns (vascular plants that reproduce via spores). This genus can be found around the world with the highest number of species near the tropics.