Which of the following have cell walls ?

A) Epidermal cell

B) Epithelial cell

C) Mesophyll cell

D) Liver cell

Cell wall is a characteristics of plant cell only and absent in animal cell. It is an outer, rigid, protective and supportive covering of plant cells. The cell wall lies outside of the plasma membrane. Epidermal cell and mesophyll cell are examples of plant cells. Thus, they have cell wall.