The statement that is NOT part of the cell theory is: "All cell of living things have the same organelles."
Explanation:
1. The cell theory consists of three main principles:
a. All living things are made up of one or more cells.
b. The cell is the basic unit of all living things.
c. All cells come from other living cells.
2. The statement "All cell of living things have the same organelles" is not part of the cell theory. Cells can have different organelles depending on their function and type. For example, plant cells have chloroplasts for photosynthesis, while animal cells do not.
Therefore, the correct answer is that the statement "All cell of living things have the same organelles" is NOT part of the cell theory.