1) A DataSet can represent an entire relational database in memory, complete with tables, relations, and views, A Recordset can not.

2) A DataSet is designed to work without any continuing connection to the original data source; Recordset maintains the contentious connection with the original data source.

3) There's no concept of cursor types in a DataSet, They are bulk loaded, while Recordset work with cursors and they are loaded on demand.

4) DataSets have no current record pointer, you can use For Each loops to move through the data. Recordsets have pointers to move through them.