This study reports a scaling law governing the elastic and frictional properties of various living cells across a wide range of time scales and under different biological conditions. The findings suggest that cells behave like soft glassy materials near a glass transition, with cytoskeletal proteins regulating mechanical properties by modulating the effective noise temperature of the matrix. The effective noise temperature is an easily measurable indicator of the cytoskeleton's ability to deform, flow, and reorganize. The research uses ferrimagnetic microbeads coated with RGD peptides to bind to integrin receptors on human airway smooth muscle (HASM) cells. The beads are subjected to a magnetic field, causing them to rotate and displace. The displacement is measured using a charge-coupled device camera, and the data is analyzed to determine the elastic and loss moduli of the cells. The results show that the elastic modulus (G') and loss modulus (G'') of HASM cells follow a power-law dependence on frequency, with G' increasing weakly and G'' showing a weak power-law at low frequencies. The loss tangent remains nearly constant over a wide range of frequencies, indicating a glassy material behavior. Similar results were observed in other cell types, suggesting universal master curves that describe cell rheology. The data conform to an empirical law known as structural damping, which relates the elastic and loss moduli to frequency. The parameter x in this law is interpreted as a measure of the system's proximity to a glass transition, with x = 1 corresponding to a perfectly elastic state and x > 1 indicating a more fluid-like behavior. The study also suggests that the cytoskeleton's mechanical properties are regulated by the effective noise temperature, which is influenced by the cytoskeleton's ability to deform and reorganize. The findings support the idea that cells behave as soft glassy materials, with mechanical properties governed by the effective noise temperature. This interpretation aligns with the concept of soft glassy rheology (SGR), which describes the behavior of materials with discrete, aggregated elements that are structurally disordered and metastable. The study highlights the importance of structural disorder and metastability in the mechanical behavior of cells, and suggests that the cytoskeleton's mechanical properties are primarily regulated by its ability to modulate the effective noise temperature.This study reports a scaling law governing the elastic and frictional properties of various living cells across a wide range of time scales and under different biological conditions. The findings suggest that cells behave like soft glassy materials near a glass transition, with cytoskeletal proteins regulating mechanical properties by modulating the effective noise temperature of the matrix. The effective noise temperature is an easily measurable indicator of the cytoskeleton's ability to deform, flow, and reorganize. The research uses ferrimagnetic microbeads coated with RGD peptides to bind to integrin receptors on human airway smooth muscle (HASM) cells. The beads are subjected to a magnetic field, causing them to rotate and displace. The displacement is measured using a charge-coupled device camera, and the data is analyzed to determine the elastic and loss moduli of the cells. The results show that the elastic modulus (G') and loss modulus (G'') of HASM cells follow a power-law dependence on frequency, with G' increasing weakly and G'' showing a weak power-law at low frequencies. The loss tangent remains nearly constant over a wide range of frequencies, indicating a glassy material behavior. Similar results were observed in other cell types, suggesting universal master curves that describe cell rheology. The data conform to an empirical law known as structural damping, which relates the elastic and loss moduli to frequency. The parameter x in this law is interpreted as a measure of the system's proximity to a glass transition, with x = 1 corresponding to a perfectly elastic state and x > 1 indicating a more fluid-like behavior. The study also suggests that the cytoskeleton's mechanical properties are regulated by the effective noise temperature, which is influenced by the cytoskeleton's ability to deform and reorganize. The findings support the idea that cells behave as soft glassy materials, with mechanical properties governed by the effective noise temperature. This interpretation aligns with the concept of soft glassy rheology (SGR), which describes the behavior of materials with discrete, aggregated elements that are structurally disordered and metastable. The study highlights the importance of structural disorder and metastability in the mechanical behavior of cells, and suggests that the cytoskeleton's mechanical properties are primarily regulated by its ability to modulate the effective noise temperature.