Sponges don't have specialized cells that show division of labor in the same way that more complex organisms do. Instead, their cells are totipotent, meaning they can differentiate into any cell type needed.

However, sponges do have two main types of cells that perform different functions:

1. Choanocytes: These are collar cells that line the internal chambers of the sponge. They have flagella that create water currents, filtering food particles and drawing them into the sponge.

2. Amoebocytes: These are mobile cells that can differentiate into various types, including:

* Sclerocytes: Produce spicules (structural support)

* Spongocytes: Produce spongin (flexible support)

* Archaeocytes: Digest food, transport nutrients, and participate in reproduction.

While these cells have different functions, they are not permanently specialized like cells in more complex organisms. This is why sponges are often considered to be the simplest multicellular animals.