A field is the basic element of data. A field contains a single value such as employee’s name, a date, or the values. Fields may be fixed or variable length depends on file design.
A record is a collection of related fields that can be treated as a one group by some application program. An employee record contains such fields as name, social security number, job classification, date and so on. If fields are variable length then records also variable length. Records are fixed or variable length depends on the fields design.