vessel elements are dead cells that are part of
Vessel element At maturity the protoplast – the living material of the cell – dies and disappears, but the lignified cell walls persist. A vessel element is then a dead cell, but one that still has a function, and is still being protected by surrounding living cells.
Cell (biology) The cell (from Latin cella, meaning "small room"[1]) is the basic structural, functional, and biological unit of all known living organisms. A cell is the smallest unit of life. Cells are often called the "building blocks of life". The study of cells is called cell biology.