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The cell is the basic unit of life: it is the smallest entity that can be considered a living thing. Atoms themselves, however, are not alive. But cells could not be cells without atoms.
Atoms are the building blocks of everything you see (or can't see!) around you. The Periodic Table of Elements lists all known types of atoms. These different types of atoms, called elements, have very different ways of behaving. They can interact with each other and bond together to form molecules (2 or more atoms). Millions of certain types of molecules combine in specific ways to make the four types of macromolecules found in all cells: proteins, nucleic acid (DNA, etc.), carbohydrates (sugar, starch), and lipids (fat and oils). These larger building blocks, made up of atoms, combine in very specific ways to form a cell... a little sac that has tons of chemical reactions going on inside it, which is the basic definition of life. You and I are made up of trillions of cells, but some organisms are only one single cell.
In addition, a cell can be seen with a microscope, whereas individual atoms cannot.