All cells are broadly classified into prokaryotic  cells and eukaryotic cells, according to whether their genetic materials are enclosed by a nuclear envelope or not.

Prokaryotic cells (pro-primitive, karyon- nucleus): From the morphological point of view, prokaryotic cells are the most primitive cells. They do not contain a definite nucleus. The chromatin bodies remain scattered inside the cytoplasm. Such a type of nucleus without a nuclear membrane is  called a nucleoid. Eg. bacteria, cyanobacteria (blue green algae) etc.
Prokaryotic cell and Eukaryotic cell
Eukaryotic cells: These are believed to have been evolved from the prokaryotes. They contain a definite nucleus. The chromatin bodies are enclosed by a nuclear membrane. Eukaryotic cells are larger than the prokaryotes. They show better structural organisation and increased functional efficiency than prokaryotes.

 Prokaryotic Cell vs Eukaryotic Cell 
Prokaryotic  Cell
Prokaryotic  Cell

Eukaryotic cell
Eukaryotic cell

The size is 0.1- 5.0 um
The size is 5-100 um
Cell wall, if present, contains mucopeptide or peptidoglycan. Read more: Bacterial Cell wall
Cell wall, if present, contains cellulose, peptidoglycan is absent. Read more: Plant cell wall
A typical nucleus is absent.
A typical nucleus made of nuclear envelope, chromatin,nucleoplasm,  nuclear matrix and nucleoli
DNA content is low
DNA lies inside the nucleus, mitochondria and plastids.
DNA is generally circular.
DNA is commonly linear
DNA is naked or without any association with histone proteins.
DNA is associated with histones.
Introns  are commonly  absent in DNA, RNA, therefore, does not require splicing.
Introns are quite common. RNA, therefore, requires spicing before becoming operational.
Plasmids may occur.
Plasmids are rare.
Cell membrane may have infolding called mesosome. 
Mesosome absent
Mitochondria are absent
Mitochondria are often present
Ribosomes are 70 S
Ribosomes are 80 S occur in cytoplasm.
Cytoplasm does not possess endoplasmic reticulum.
Endoplasmic reticulum is usually present.
Golgi apparatus  is absent
Golgi apparatus is present

Prokaryotic cell structure
Lysosmes, sphaerosomes and glyoxysomes are absent. 

Eukaryotic cell structure
They often present. 

Microtubules and microfilaments are rare.
They are usually present.
Centrosome  is absent
Centrosome is present except in flowering plants and a few others.
Sexual reproduction is absent.
Sexual reproduction is commonly present.
Cell division  does not show distinction of interphase  and M phase
A distinction of interphase and mitotic phase occurs during cell cycle.
Endocytosis and exocytosis are absent.
They occur in eukaryotic cells
Flagella are smaller. A distinction of axoneme and sheath is absent in the flagellum.
Flagella are longer. A flagellum shows distinction of axoneme and sheath.
Cyclosis is absent.
Cyclosis or cytoplasmic streaming is common.
It may have pili and fimbriae.
Pili and fimbriae are absent
Transcription occurs in the cytoplasm
Transcription occurs inside the nucleus.
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