Single cell analysis is an active research area with the hope that cellular process can be deciphered from a single living cell other than a cell population. Surface enhanced Raman scattering (SERS) has been increasingly investigated for single cell analysis with its ability to provide information about real-time dynamics of molecular processes taking place in living cells, especially upon external stimulation, in a contactless, noninvasive, and nondestructive way. In this perspective, the fundamental concepts of single cell-SERS analysis including origin of spectral bands and experimental parameters for spectral reproducibility are summarized along with the recent developments.