Do you think the cells of an elephant would be larger than the cells of a rat? Explain briefly

Cell is the basic unit of life. Cells aggregates to form tissue, organ, organ system and ultimately organism. Elephant has more cells compared to rat. The cell size is independent of the size of the entity. The cell size of a rat and that of an elephant are the same. Within the entity, the cell size is the same, it does not differ. However, what varies is the number of cells. Number of cells in a large entity such as elephant is much more compared to a smaller entity such as a rat.