1. Compound microscope is an optical instrument whereas simple microscope (magnifying glass) is simply a single
biconvex lens.
2. Compound microscope consists of two convex lenses fitted at ends of two tubes where as simple microscope has only one lens.
3.Compound microscope have a mirror at the base which reflects light on object where as simple microscope doesn't.
4. In compound microscope objective lens produce a real, inverted and magnified image which comes within the focal length of the eye piece and eye piece acts as magnifying glass, producing a very enlarge virtual image where as simple microscope directly produce an enlarged, virtual and erect image towards the object itself.