Super Mega Cell is the true final form of Cell which is more powerful than Cell 3.0. It's power matches up with Super Saiyan 4 Goku. Super Mega Cell was created when Cell absorbed lots of Cell Jrs. and then he absorbed the 2 demon guards in hell. He then became Super Mega Cell and didn't need 17 and 18. He then became the ruler of hell but Gogeta defeated him.