Cell Wall - It is the outermost protective layer of a cell.

Cell Membrane - It is the outer covering of the protoplasm of the cell.

Cell Wall - It is only found in bacterial and plant cells.

Cell Membrane - It is found in plant and animal cells.

Cell Wall - It is non Living and permeable.

Cell Membrane - It is living and semi - permeable.

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Cell Membrane :-
⇒ Cell membrane is present in all types of cells.
⇒ It  is the outermost covering or can say the layer, it also provides shape to cell which is flexible.
⇒ It has receptors.
⇒ It is living and semi-permeable.
⇒ This cannot be broken during unfav. condition..

Cell Wall :-
⇒ Cell wall is Present in only plant cells.
⇒ Cell wall is the outer non-living cover of the cell but not an organelle.It has fixed shape.
⇒ It does not has any receptors.
⇒ It is non- living and permeable. 
⇒ Any pressure application can easily break the cell wall.