It's impossible to answer "what cells perform the same function" without more information. There are many different cell types in the body, each with a specialized function.

To give you a useful answer, I need to know:

* What function are you interested in? For example, are you looking for cells that:

* Transport oxygen?

* Contract to create movement?

* Fight infection?

* Produce hormones?

* What organism are we talking about? Different organisms have different cell types.

Once you tell me what function and organism you are interested in, I can tell you which cells perform that function.