The smallest cell that exists is a bacterial cell.

Bacteria are unicellular

microorganisms, and some of the smallest bacteria can have a size on the order of a
few micrometers (microns), which is just a fraction of a millimeter. For example,
Mycoplasma genitalium is one of the smallest known bacteria, with a size of about
0.2 to 0.3 micrometers.

On the other hand, when it comes to the largest cell, there are different ways to
interpret it. If we consider individual cells, then the largest known cell is the
ostrich egg cell (ova). Ostrich eggs are the largest of all living birds, and their
eggs are single cells, visible to the naked eye, with a diameter of about 15
centimeters (approximately 6 inches).

However, if we consider the largest structure made up of a single cell, then the
honor would go to the single-celled organism called "Pando" or "The Trembling
Giant." Pando is a massive grove of quaking aspen trees (Populus tremuloides) in
Utah, USA. Although it may appear to be a forest, Pando is, in fact, a clonal
colony, meaning that all the trees in the grove are genetically identical and
originate from a single parent tree. The entire grove is considered one organism
since they share the same genetic material, making it the largest known living cell
or organism. Pando covers an area of about 43 hectares (approximately 106 acres).

It's worth noting that scientific discoveries are ongoing, and new information
might emerge beyond my last update in September 2021, but as of that time, these
were the smallest and largest known cells.