This document provides an overview of prokaryotic and eukaryotic cells, including their structures and functions. It begins by defining prokaryotic and eukaryotic cells based on the presence or absence of nuclei. The main structures and characteristics of prokaryotic cells are described, including the cell wall, plasma membrane, mesosomes, ribosomes, and circular DNA. Key structures of eukaryotic cells are also outlined, such as the nucleus, mitochondria, Golgi bodies, endoplasmic reticulum, and linear DNA. The structures of plant and animal cells are compared. Finally, similarities and differences between prokaryotic and eukaryotic cells are summarized.