Yes, that is correct! Cells are considered the basic unit of structure and organization in all living organisms. This is a central tenet of cell theory, a fundamental principle of biology.

Here's why:

* All living things are made of cells: Whether it's a single-celled bacteria or a complex human being, every living organism is composed of one or more cells.

* Cells are the smallest unit of life: They carry out all the essential processes necessary for life, like metabolism, reproduction, and response to stimuli.

* New cells arise from pre-existing cells: This means that cells don't spontaneously appear, they are created through the division of other cells.

So, cells are the building blocks of life and the fundamental unit of structure and organization in all living organisms.