The human cell has the largest surface area to volume ratio is Sperm cell or spermatozoa and its ratio is 1.55
Explanation:
Spermatozoa is a uni-flagellar motile sperm cell that basically determines the sex of an offspring. It moves from the haploid male gamete,its contributes in 1/2 nuclear genetic information to diploid.
The surface area of sperm cell is measured by micro-metric method or electron mircographs using stereo-logical method. While the volume will be measured by stereology or radio label volume exclusion method. The volume and surface area inversely proportional to cell size.