The main difference between the virus and bacteria is that virus are "acellular" particles and the bacteria are "cellular" particle.
Virus vs bacteria by: Anonymous
Actually there are many differences between virus and bacteria.Virus contain either DNA or RNA but bacteria contain both DNA and RNA.Bacteria is sensitive to antibiotics but virus is not.Bacteria divide by binary fisson while virus replicate in host to produce new progeny of viruses.BActeria can grow ojn artificial medium but virus cannot.Bacteria often contain muramic acid but virus do not have it. I think from those diffenrences as stated above you can choose any one you prefer.