All living beings are composed of the basic unit of life, i.e. cell. Cells are the structural and functional units of life because a cell is capable of independent existence and can carry out all the vital functions for living. A cell carries out functions like nutrition, respiration, excretion, transportation and reproduction; the way an individual organism does. Unicellular organisms are capable of independent existence which shows a cell’s capability to exist independently. Due to this, a cell is called the fundamental and structural unit of life.