This question is vague therefore I have provided two answers and explanations.
The single cell is the smallest living unit within a living system.
Quarks are the smallest particles of matter and atoms which composes all living things.
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The smallest unit of ecological organization is an organism. Organisms are individual living beings that can function independently within their environment and interact with other organisms.
The cell is the smallest organized unit of life. It is the basic structural and functional unit of all living organisms. Cells can work independently or together to carry out essential functions for an organism's survival.
a cell is the smallest unit~Aaliyah
The cell is the smallest functional and structural unit of all living organisms. Cells perform all the necessary functions for life, including growth, reproduction, and responding to stimuli. Each cell is capable of carrying out specific tasks to contribute to the organism's overall function.
The smallest unit in the hierarchy of taxonomic units is the species. It is a group of organisms that can interbreed and produce fertile offspring.