For starters, this is a poor question. Let me start with the similarity that I think trips people up and causes them to ask such a question in the first place:
Neither a static class nor an abstract class can be instantiated.
Now, concerning their differences, here is an answer from a StackOverflow question that I think hits the nail on the head.
What is the most important difference between abstract classes and static classes in C#?That's more like it.An abstract class is usually intended to model something in a type hierarchy. For example, a truck is a kind of vehicle, and an airplane is a kind of vehicle, so you might have a base class Vehicle and derived classes Truck and Airplane. But "Vehicle" is abstract; there are no vehicles which are just vehicles without being some more specific kind of thing. You represent that concept with an abstract class.A static class by contrast is not intended to model anything at all. It's just a convenient way of storing a bunch of code. Really it shouldn't be a class at all; VB made a better choice by calling such things "modules" rather than "classes". Though technically they inherit from object, static classes are logically not really in a type hierarchy at all. They're just a bucket for holding static members.Static classes are often used as containers of extension methods.When do I use what and why?Use an abstract class when you want to build a model of the form "an X is a kind of Y". Like "a Car is a kind of Vehicle" or "a Square is a kind of Shape" or "a Magazine is a kind of Publication", where the "Y" is an abstract concept. Don't use it for things like "an Employee is a kind of Person" -- Person should be concrete. Person is not an abstract concept; there are people who are just people, but there are no vehicles that are not something else.Use a static class when you want to make extension methods, or when you have a bunch of code that fits logically together but does not associate with any object. For example, if you have a bunch of related math routines, that's a good candidate for a static class.
Original StackOverflow Question
