The two most common types of cells that have cell walls are:

* Plant cells: Plant cells have a rigid cell wall made primarily of cellulose, which provides support and structure to the cell.

* Fungal cells: Fungal cells also have cell walls, although their composition varies depending on the specific fungal species. They often contain chitin, a strong and durable polymer.

While less common, some other types of cells can also have cell walls, like some bacteria and algae.