Plasma membrane or cell membrane is present in both plant and animal cells. It is a living, elastic, differentially permeable membrane covering the cell. It consists of two layered membrane, an outer and inner layer of proteins, and a middle layer of lipids perforated by a small holes.
Its main function is to give external forms to the protoplasm and also provides mechanical support. It allows selective uptake of solvents, solutes and removal of waste products. It thus regulates the entry ad exit of material in and out of the cell. Hence, it performs almost same function in both plant and animal cell as well.