Which cell has single set of chromosomes?

I'm assuming you mean 46 chromosomes. This is all cells. All cells have 46 chromosomes (the diploid number). Only gametes (sex cells, ie sperm and egg) have 23 chromosomes (sperm and egg meet to make a cell with 46 chromosomes). Cells dividing my meiosis (to produce gametes) have 92 chromosomes as they double up so they can half to get 2 cells with 46 chromosomes when they divide and therefore can produce the games with he haploid number (23)