There isn't a single type of cell that directly combines food and oxygen. This process, called cellular respiration, is a complex series of chemical reactions that occur within the mitochondria of almost all cells.

Here's how it works:

1. Food (glucose) is broken down: This happens in the cytoplasm of the cell, producing a molecule called pyruvate.

2. Pyruvate enters the mitochondria: It then goes through a series of reactions known as the Krebs cycle, where energy is extracted.

3. Oxygen is used: In the final stage of cellular respiration, called oxidative phosphorylation, oxygen is used to create a large amount of energy in the form of ATP (adenosine triphosphate).

Therefore, all cells with mitochondria participate in cellular respiration. This includes:

* Animal cells: They rely heavily on cellular respiration to generate energy.

* Plant cells: They also perform cellular respiration, but they also use photosynthesis to make their own food.

* Fungi: They obtain energy from breaking down organic matter through cellular respiration.

* Bacteria: Many types of bacteria also use cellular respiration to produce energy.

In short, all cells with mitochondria use food (glucose) and oxygen to create energy.