Bios is the basic output input system of the computer which means it the most basic program that runs on the computer and the first one as well, it allows you to configure hardware configurations, diagnose problems and etc. Whereas the kernel is the heart of the operating system (not the computer) it's purpose is to bridge between the hardware and user mode applications. The kernel is overall mostly used to make operating systems more stable and to prevent the operating system from crashing because of one dumb process.
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RE: Difference between BIOS and Kernel