are alveoli cells?

alevoli are considered to be tiny air sacs, formed/created by the terminal dilation of air passages.
synonym air sac, or air cell so technically yes..

Alevoli are composed of cells. They are not cells. See:

http://www.bioeng.auckland.ac.nz/physiome/ontologies/respiratory/cells.php

To answer the question, alveoli themselves are not cells, but rather structures composed of cells. Specifically, alveoli are small air sacs in the lungs that are responsible for gas exchange. These sacs are formed by the terminal dilation of air passages and are made up of various types of cells, including alveolar epithelial cells and endothelial cells. These cell types work together to facilitate the exchange of oxygen and carbon dioxide between the lungs and the bloodstream. So, while alveoli are not cells themselves, they are composed of cells that play a vital role in the respiratory process.