This document provides an overview of cell structure and function. It begins by stating that all living things are made up of cells, which are the basic functional units. It then describes the key aspects of cell theory: that cells make up all living things, cells are the basic functional unit, and new cells are produced from existing cells. The document goes on to explain the differences between prokaryotic and eukaryotic cells, including their structures. It also compares and contrasts plant and animal cells. In closing, it briefly outlines the levels of organization in living things from cells to organisms.