One important thing to note before diving into the differences between virus and bacteria is that the two have the capacity to cause serious infections. This must be understood because bacteria and virus infections are treated differently. Bacteria and virus can not be seen by human eyes unless with the aid of a powerful microscope. So let's move to their differences.
Bacteria cells can live without human and they can also live in human but virus can only survive when they are inside a host. Another thing is that not all bacteria are harmful, some are harmless, meaning they don't pose more danger to one's health. In fact we have some of them living in our body. But viruses are smaller than bacteria and they are deadly and they cause infections in a host by multiplying themselves. Also bacteria infections can be cured by antibiotics but viral infections can not be cured by antibiotics.