1. Structure: This refers to the physical components of the cell, including:

* Shape: Cells can be spherical, cubic, elongated, or have complex, irregular shapes.

* Size: Cells vary greatly in size, from microscopic bacteria to giant nerve cells.

* Organelles: Different types of cells contain different organelles, depending on their function. For example, muscle cells have a high concentration of mitochondria for energy production, while plant cells have chloroplasts for photosynthesis.

* Cell wall: Some cells have a cell wall (like plant cells) while others don't (like animal cells).

2. Function: This refers to the specific role a cell plays in a multicellular organism.

* Specialization: Cells can specialize to perform particular tasks, like muscle cells for contraction, nerve cells for transmitting signals, and epithelial cells for lining surfaces.

* Differentiation: During development, cells differentiate from a generic state into specialized cell types.

Therefore, cells can differ in their physical characteristics (structure) and their specialized roles within a multicellular organism (function).