Changing significantly over the years, modern gaol cells have developed in recognition of the basic needs of offenders. They now feature bunk beds, a sink, toilet and minimal shelving. Some also have built-in showers. They are constructed from reinforced concrete, with steel bars covering the windows. Doors are also constructed of steel, with a sliding steel bolt and padlock. Most house two offenders, although single cells are used for prisoners with medical conditions, the elderly or to reward good behaviour. All offenders are responsible for the cleanliness of their cell. They must make their bed, maintain a neat and tidy space, and are limited in what they can post on the walls. Inmates at Cooma Gaol spend sixteen-and-a-half hours a day locked in their cells.

These cells can be seen at the Corrective Services NSW Museum, Cooma.