Cells are the basic structural and functional units of all living organisms. The cell theory states that all living things are composed of cells, cells are the basic units of structure and function, and cells only come from pre-existing cells. Cells fall into two main categories - prokaryotes like bacteria that have no organized nucleus, and eukaryotes like plants and animals that have organized nuclei. Eukaryotic cells contain organelles like the nucleus, mitochondria, chloroplasts and more that carry out specialized functions, while prokaryotes lack these structures. Plant and animal cells share some components but differ in structures like plant cells having cell walls and chloroplasts for photosynthesis while animal cells do not.