That statement is true! It's one of the core principles of biology called the Cell Theory.

Here's why:

* All living things are made up of cells: Whether it's a single-celled organism like bacteria or a complex multicellular organism like a human, all living things are composed of cells.

* Cells are the basic unit of life: They are the smallest structures that can carry out all the functions necessary for life, such as obtaining energy, reproducing, and responding to stimuli.

* All cells come from pre-existing cells: New cells are not spontaneously generated; they arise from the division of existing cells.

So, yes, all living things are made up of tiny cells!