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The number of cells in a Sudoku puzzle is 81.  No more.  No less. 
In contrast, Swirldoku puzzles can be constructed with 27, or 54, or 81, or 108, or any multiple of 27 cells! 
Here are some samples:

27 cells

27 cells
 

81 cells

81 cells
 

54 cells

54 cells
 

108 cells

108 cells
 

135 cells

135 cells
 

162 cells

162 cells