Cell walls are at the basis of a structural, four-dimensional framework of plant form and growth time. Recent rapid progress of cell wall research has led to the situation where the old, long-lasting juxtaposition: "living" protoplast--"dead" cell wall, had to be dropped. Various attempts of re-interpretation cast, however, some doubts over the very nature of plant cell and the status of the walls within such a cell. Following a comparison of exocellular matrices of plants and animals, their position in relation to cells and organisms is analysed. A multitude of perspectives of the biological organisation of living beings is presented with particular attention paid to the cellular and organismal theories. Basic tenets and resulting corollaries of both theories are compared, and evolutionary and developmental implications are considered. Based on these data, "The Plant Body"--an organismal concept of plants and plant cells is described.