?  A DataSet can represent an entire relational database in 
memory, complete with tables, relations, and views.
?  A DataSet is designed to work without any continuing 
connection to the original data source.
?  Data in a DataSet is bulk-loaded, rather than being 
loaded on demand.
?  There's no concept of cursor types in a DataSet.
?  DataSets have no current record pointer You can use For 
Each loops to move through the data.
?  You can store many edits in a DataSet, and write them to 
the original data source in a single operation.
?  Though the DataSet is universal, other objects in 
ADO.NET come in different versions for different data 
sources. 

1) With Data set you can retrive data from database like 
oracle and SQL Server and manage them in one dataset, with 
recordset this is not possible.

2) All representation of Dataset is using XML while 
recordset uses COM.

3) Recordset can not be transmitted on HTTP while Dataset 
can be.

1) With Data set you can retrive data from database like 
oracle and SQL Server and manage them in one dataset, with 
recordset this is not possible.

2) All representation of Dataset is using XML while 
recordset uses COM.

3) Recordset can not be transmitted on HTTP while Dataset 
can be.

With Recordset comes the Recordset pointer, that points to 
the relative data so retrieved from the database. The 
Recordset object has MoveNext, MoveFirst, MovePrevious and 
MoveLast methods that provides a means for Data Traversal

With DataSet there is no pointer that points to the record, 
while a Bulk of Data is retrieved from the Database to the 
Computer's Memory, and the record is accessed via the index 
of the Record so retrieved.

With Recordset, has types of Cursors ie. Open Cursor and 
Data Manipulation Cursor, which enables the cursor to be 
open as read-only or dynamic (meaning for data 
manipulations)

With Dataset as bulk of data is loaded to the Memory, only 
Viewing operation is possible.

With Recordset, if the cursor is open as OpenDynamic and 
OpenOptimistic, the Data manipulated by 1 user, its effect 
is visible to the other user, leading to clear picture of 
the Database, while this is not the case in DataSet.

DataSet can be viewed as a ONE WAY HIGHWAY, where the data 
comes from Database to the Computer's Memory.
RecordSet can be viewed as a TWO WAY HIGHWAY, based on and 
according to the Cursor type selected in the recordset

The Recordset was not XML-based and could not be serialized 
to XML easily or flexibly.
Finally, a Recordset was not independent of a data store 
because it tracked a Connection object
and through its methods could send queries to the data 
source to populate, update,
and refresh its data.
To that end, the Recordset contained functionality found in 
the ADO.NET DataSet,
data reader, and data adapter objects.

Similar to the DataSet, a Recordset could be disconnected 
from its data store
and therefore act as an in-memory cache of data.
Of course, it could also be used in a connected model 
depending on the cursor options that were set.
Although the Recordset object stored multiple versions of 
each column for each of its rows,
it was not by nature able to represent multiple tables 
without the use of the Data Shape Provider.

1) With Data set you can retrive data from database like 
oracle and SQL Server and manage them in one dataset, with 
recordset this is not possible.

2) All representation of Dataset is using XML while 
recordset uses COM.

3) Recordset can not be transmitted on HTTP while Dataset 
can be

With Data set you can retrive data from database like 
oracle and SQL Server and manage them in one dataset, with 
recordset this is not possible.

2) All representation of Dataset is using XML while 
recordset uses COM.

3) Recordset can not be transmitted on HTTP while Dataset 
can be