Calcium is an element that is essential for both plants and animals but not essential for fungi.

Answer

To determine whether the statement "Calcium is an element that is essential for both plants and animals but not essential for fungi" is true or false, we can analyze the role of calcium in each of these organisms.

### Step-by-Step Solution:

1. **Identify the Role of Calcium in Plants**:
- Calcium is crucial for the formation of cell walls and cell membranes in plants. It helps maintain the structural integrity of cells and is involved in various physiological processes.

2. **Identify the Role of Calcium in Animals**:
- In animals, calcium plays a vital role in several functions, including the absorption of nutrients. It is also essential for blood clotting, which is a critical process for wound healing and maintaining homeostasis.

3. **Identify the Role of Calcium in Fungi**:
- Contrary to the statement, calcium is also important for fungi. It is involved in the transfer of ions, sugars, and amino acids within fungal cells. This indicates that calcium does have a role in the metabolic processes of fungi.

4. **Conclusion**:
- Since calcium is essential for both plants and animals, and it also plays a significant role in fungi, the statement provided is false. Calcium is not exclusive to plants and animals; it is also important for fungi.

### Final Answer:
The statement "Calcium is an element that is essential for both plants and animals but not essential for fungi" is **false**.

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