Viruses consist of genetic material (DNA or RNA) surrounded by a protein coat called the capsid.
Bacteria are cellular organisms that can reproduce independently through binary fission.
viruses may seem to behave as living things, they are actually acellular, non-living particles. Viruses are not considered to be living organisms because they are incapable of carrying out all living processes.
The factors that distinguish them as non-living are as follow:
are not made of cells.
obligate intracellular parasites.
can pass through filters
can't reproduce on their own
do not grow or undergo division
do not transform energy
lack machinery for protein synthesis - do not have enzymes
are so small that they can only be seen with an electron microscope