This document discusses the differences between software and hardware. Software refers to programs and instructions that enable computers to perform tasks, while hardware are the physical components of a computer system. Some key differences are that software is intangible while hardware is tangible. System software and application software are categories of software, while hardware categories include the CPU, memory, storage devices, input/output devices and motherboard. Understanding the differences between software and hardware is important for effective system design, troubleshooting, performance optimization, resource allocation and security.