There has been increasing concern regarding the cosmetic aspects of skin in recent years. Computational simulation can be useful in understanding the mechanism underlying skin formation. The bottom of the epidermis is called the basal layer and is very undulation. In this study, we focus on the basal layer formation. We created a particle model, which forms an undulation basal layer and regenerates the basal layer formation by numerical simulation. At first, two-dimensional basal layer formation without epidermal turnover was simulated. The results showed film shape changes and the stability, as a layer in the process of long-time with an increase and decrease of basal cells. Next, the model was applied to three-dimensional basal layer formation with epidermal turnover. As the structure of the basal layer was deformed, the upper structure of the epidermis comprising the cells divided from the basal layer also became irregular. The simulation results accurately represented and reproduced the three-dimensional basal layer formation and epidermis turnover process.