To start with atom which was termed as the smallest unit of any matter in late centuries. but further studies revealed that these atoms can also be divided into three sub parts as electron with negative charged part ,proton with positive charged part and neutron with zero charge . as by this atom could be termed as the fundamental structure of any element or molecule such as hydrogen,nitrogen,sulphur and carbon etc.
Talking about cell which is the smallest structural and functional unit of life which controls all the cellular functions within the cell like intake of nutrition and excreate of waste material.The cell is organised by various cell orgennels which synthesize or catabolise simpler compounds into complex and complex into simpler like glycerol and fatty acid together constitute fatty oil all these are made by the contribution of many molecules and elements mainly carbon sulphur,oxygen and nitrogen
So ultimately by this we can conclude that atoms are far more smaller than cells.
Teacher • India
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