The most obvious difference: A sperm cell is a reproductive cell of males while egg cells are of females. Both egg cells and sperm cells depend on each other for the reproduction of a human life. Both egg cells and sperm cells undergo meiosis.
The most evident distinction is that a sperm cell is a male reproductive cell, whereas egg cells are female reproductive cells. Meiosis occurs in both egg and sperm cells. Sperm cells form in the epididymis, while egg cells form in the ovaries of a woman. A sperm cell is smaller than an egg cell.