How are Value Types different from Reference Types in .NET?

Value types and reference types fall under the same roof termed unified type system of C#. But still, they are different.

The table given below tabulates the difference between the two:

Value Types
Reference Types
Value types are allocated in stack Reference types are allocated in heap
Value type directly contain the data Reference type doesn't hold the data directly, instead they hold the memory address in which the data is stored
When you specify int num1 = num2, then the data in value type variable num2 is copied into num1. However, num1 and num2 have individual copies of data When you specify sampleClass obj2 = obj1, then both obj2 and obj1 are pointing to the same reference i.e. to the same memory location
System.ValueType is the base class of all value types. However System.ValueType is derived from System.Object All reference types are directly inherited from System.Object
To convert a value type to an Object and vice versa, you have to perform boxing and unboxing Reference types can directly be assigned to an Object and vice versa. It doesn't require boxing or unboxing to happen
Value types cannot accept null values unless otherwise you explicitly use null coalescence operator Reference types can accept null values
Value types cannot involve in inheritance. You cannot consider value type as a base class and derive from it further. However, there is an exception with structures. Structures cannot be derived further but they can implement one or more interfaces Reference types can be inherited further. For example assume that you have a class called sampleClass. You can inherit from it and create a new derived class sample2Class which can override properties and methods of base class
Memory used by the value type available in the stack will be freed when the value type variable has gone out of scope Memory management is automatically taken care of by garbage collector

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