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Nerve Cell:
1. It is the structural and functional unit of nervous tissue.
2. It is specialesed for transmission of impulses.
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3. Its plasma membrane is called neurilemma.
4. Its cytoplasm is called neuroplasm.
Muscle Cell:
1. It is structural unit of muscular tissue.
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2. In addition to transmission of impulses, it involves in contraction and relaxation of muscles.
3. Its plasma membrane is called sarcolemma.
4. Its cytoplasm is called sacroplasm.