All living things are made up of cells that can be divided into two categories: prokaryotic and eukaryotic. Prokaryotic cells are simpler with no membrane-bound organelles and a single circular chromosome, while eukaryotic cells are more complex with organelles and multiple linear chromosomes surrounded by a nuclear membrane. The key differences are that prokaryotic cells are generally smaller, lack a nucleus and organelles, and have a single circular chromosome, while eukaryotic cells are larger with membrane-bound nuclei and organelles and multiple linear chromosomes.