Class:
- A class is a reference type.
- While instantiating a class, CLR allocates memory for its instance in heap.
- Classes support inheritance.
- Variables of a class can be assigned as null.
- Class can contain constructor/destructor.
Structure:
- A structure is a value type.
- In structure, memory is allocated on stack.
- Structures do not support inheritance.
- Structure members cannot have null values.
- Structure does not require constructor/destructor and members can be initialiazed automatically.