There are a variety of organisms on this Earth that are all distinct in their form and structure. However, they all possess similarity in their basic structure and functions.
The Cell is the basic structural and Functional Unit of Life
Certain basic functions, like nutrition, respiration, growth, development and reproduction, are performed by the cells in all organisms. These functions are essential for the survival of the organisms. We, therefore, regard the cell as the basic structural and functional unit of all living organisms.
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Discovery of the Cell
Cell are the basic 'structural unit' of all living beings. They remained undiscovered for a long time because the majority of the cells are too small to be seen by the unaided eye.
It was only after the advent of optical instruments, in the seventeenth century, that the cell was discovered and its basic features were studied.
Robert Hooke was the first scientist who, in 1665, observed thin slices of cork (obtained from a bark of a tree) through his self-designed microscope. He observed that they had honey-comb like structures consisting of little compartments (in Latin, 'cell' means 'a little room'). It was later explained that these 'compartments' were actually 'dead cells', bound by a 'cell wall'.