It is often stated that most cells in the human body have a primary cilium.
Which ones don't? For which cells is it unknown?
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It seems that, by and large, most animal and plant cells have primary cilia. To quote from this open access paper:
".[..] organisms that form cilia have a basal body or centriole-like structure as their microtubule-organizing center, whereas those that do not [e.g., yeast, higher plants] use morphologically distinct structures for organization of their microtubule cytoskeleton."
Other cases where cells lack primary cilia are when they possess motile cilia (e.g., sperm are mono-ciliated, respiratory epithelia are multi-cilliated).