The document discusses cell structure and function at both the prokaryotic and eukaryotic levels. It begins by introducing the basic living unit of structure and function as the cell, noting there are over 100 trillion cells in the human body. It then covers cell size, number and variety across organisms. The rest of the document delves into more specific structures and organelles at both the prokaryotic and eukaryotic levels, including the cell membrane, cytoplasm, nucleus, and differences in cellular specialization between unicellular and multicellular organisms.