Difference between .dll and .exe?

Question

I want to know the exact difference between the dll and exe file.

Answer 1

There are a few more differences regarding the structure you could mention.

1. Both DLL and EXE share the same file structure - Portable Executable, or PE. To differentiate between the two, one can look in the Characteristics member of IMAGE_FILE_HEADER inside IMAGE_NT_HEADERS. For a DLL, it has the IMAGE_FILE_DLL (0x2000) flag turned on. For a EXE it's the IMAGE_FILE_EXECUTABLE_IMAGE (0x2) flag.
2. PE files consist of some headers and a number of sections. There's usually a section for code, a section for data, a section listing imported functions and a section for resources. Some sections may contain more than one thing. The header also describes a list of data directories that are located in the sections. Those data directories are what enables Windows to find what it needs in the PE. But one type of data directory that an EXE will never have (unless you're building a frankenstein EXE) is the export directory. This is where DLL files have a list of functions they export and can be used by other EXE or DLL files. On the other side, each DLL and EXE has an import directory where it lists the functions and DLL files it requires to run.
3. Also in the PE headers (IMAGE_OPTIONAL_HEADER) is the ImageBase member. It specifies the virtual address at which the PE assumes it will be loaded. If it is loaded at another address, some pointers could point to the wrong memory. As EXE files are amongst the first to be loaded into their new address space, the Windows loader can assure a constant load address and that's usually 0x00400000. That luxury doesn't exist for a DLL. Two DLL files loaded into the same process can request the same address. This is why a DLL has another data directory called Base Relocation Directory that usually resides in its own section - .reloc. This directory contains a list of places in the DLL that need to be rebased/patched so they'll point to the right memory. Most EXE files don't have this directory, but some old compilers do generate them.

You can read more on this topic @ MSDN.