Delphi		Record is a set of heterogeneous items: var Rec = record I: Integer; S: string; end; You can define the record type and use it for defining the record variables: type RecType: record I: Integer; S: string; end; var R1,R2: RecType; Record can have variant part that allows to store different data (the case tag and constants in the list play no role): var XData: record Name: string; case Integer of 0: (Price: Integer); 1: (Enabled: Boolean); 2: (CatalogItem: Char); end; Record fields can be accessed by the field name: XData.Name:='Form Designer .NET'; XData.Price:=200; This code can be shorted by the with statement: with XData do begin Name:='Form Designer .NET'; Price:=200; end; The global record variables can be preinitialized: var XData: record Name: string; case Integer of 0: (Price: Integer); 1: (Enabled: Boolean); 2: (CatalogItem: Char); end = (Name:'Form Designer .NET'; Price:200);
C#		In C# struct is almost class. Structure cannot be inherited - it's the only difference between class and struct. Structure can have fields with any access modifier, but protected. Structure can have constructors, constants, methods, events and so on. In fact it's a non-inheritable class, that can implement interfaces. Too compilcated, isn't it?      You can have rich functionality within stuct. Be careful when choosing between class and struct.