Answer:
Whales belong to class-Mammalia, while fishes are 'included
in class-Pisces. Both are aquatic animals and chordates.
However, both differ in several basic characters, such as
(i) Whales are warm-blooded animals, while fishes are cold-blooded.
(ii) Whales respire through lungs, while fishes respire through
gills.
(iii) Whales possess mammary glands, which are absent in
fishes.
(iv) Whales have four-chambered heart, while fishes have a two-chambered
heart.
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