Nerve Cell:

1. It is the structural and functional unit of nervous tissue.

2. It is specialesed for transmission of impulses.

3. Its plasma membrane is called neurilemma.

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4. Its cytoplasm is called neuroplasm.

Muscle Cell:

1. It is structural unit of muscular tissue.

2. In addition to transmission of impulses, it involves in contraction and relaxation of muscles.

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3. Its plasma membrane is called sarcolemma.

4. Its cytoplasm is called sacroplasm.