Elon Musk said that Model 3 will not use the same 18650 cells that the previous Tesla cars have used. This blog says they will use bigger cells and extrapolates that they will use less than half the number of cells of MS or MX.
Cars With Cords: Tesla Model 3 Will Have Half The Battery Cells Of Model S
Cars With Cords: Tesla Model 3 Will Have Half The Battery Cells Of Model S