The first difference is the size, cells are sized in micrometer (visible at optic microscope) and viruses in nanometer (electronic microscope).
Cells have both DNA and RNA, virus have only one genetic material (DNA or RNA).
Cells have always a membrane, not all the viruses have a membrane, but all of them have capsids in different forms.
Viruses cannot live on their own, they have to parasite a cell to proliferate. Cells can live by themselves and proliferate by scissiparity (divisions).
Cells have ribosomes to translate their RNA. viruses don't (they use the infected cells' ribosomes).
