This document provides an overview of plant and animal cell structures and their functions. It explains that cells are the smallest and basic unit of living things that can carry out life processes. Plant cells have additional structures like cell walls, chloroplasts and central vacuoles that store water and food. Animal cells do not have cell walls or chloroplasts. Both plant and animal cells contain a cell membrane, cytoplasm, nucleus, mitochondria and vacuoles. The cell membrane controls what enters and exits the cell. The nucleus controls all cell functions. Mitochondria produce energy and vacuoles store waste and food.