The text provides an in-depth comparison between Central Processing Units (CPUs) and Graphics Processing Units (GPUs), highlighting their distinct characteristics, applications, and performance factors. CPUs are optimized for sequential processing, multitasking, and high clock speeds, while GPUs excel at performing extensive parallel operations simultaneously. The key differences between the two lie in their design focus, core count, and task specialization. When evaluating performance, speed, power consumption, and cost become critical factors. Despite their differences, CPUs and GPUs share commonalities such as core structure, memory architecture, and control mechanisms. Understanding when to choose CPU or GPU is essential for optimizing performance in various computing tasks, including gaming, AI, big data analytics, and scientific simulations. Hybrid systems that combine both CPUs and GPUs can offer increased performance, flexibility, and cost efficiency. Ultimately, leveraging the strengths of each unit can lead to significant benefits in high-performance computing scenarios.