No, not all cells are living.Even though cells are the basic building block of life and living things are made up of cells, there are some situations in which cells are no longer regarded as living.Non-living cell or cellular component examples include:Dead skin cellsMature xylem cells in plantsHair and nails (mostly)Fossilized cellsReason why not all cells are considered "living":The cell is deemed dead once these processes permanently stop.For a cell to be deemed alive, it must be engaged in continuous processes. Cells are essential for life, but not all are alive. Living cells perform essential processes like energy and growth. When these processes stop, a cell dies, retaining its structure but no longer functioning. This is like a worker stopped working.