All living things are made up of cells. They are complex living structure; hence a Cell is the smallest living unit of life. (b) All cells are similar in their basic structure and function but are not identical. They differ in size and structure and also have different functions. (c) New cells are formed due to division in old cell. (d) The organisation of cell in a body of living organism determines its structure. (e) The way an organism function depends on the way cell works.