Cells are the basic unit of structure and function for all living things. There are two main types of cells: eukaryotic cells, which have a nucleus and membrane-bound organelles, and prokaryotic cells, which are smaller and lack a nucleus. Eukaryotic cells include plant, animal, fungi, and protist cells, while prokaryotic cells include bacteria and archaea. The cell theory states that all living things are made of cells, cells are the basic functional units of life, and new cells are produced from existing cells.