Chart illustrating the difference between atoms and cells by categorizing various items into Group A (biological materials) and Group B (inorganic materials).

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All matter, whether living or non-living, is composed of atoms. Group A contains living or once-living biological entities (leaf, muscle, mushroom cap, baby elephant, seed, blood), which are made up of cells. Cells themselves are composed of molecules, which are in turn made of atoms. Group B contains non-living substances or objects (salt, metal, diamond, protein, sugar, air). These are not made of cells but are directly composed of atoms or molecules. Therefore, everything in both groups is ultimately made of atoms. Additionally, the items in Group A are also made of cells. Since every item in both groups is made of atoms, and some items (in Group A) are also made of cells, the most accurate and complete statement is that both groups are made up of both cells and atoms.