Decode:

1) Decode is an oracle function.
2) Decode function can not be used as a parameter to a procedure or function.
3) Decode function internally uses only the equality operator.
4) Decode function is only used in SQL statements.
5) Decode function does not expect datatype consistency.
6) Decode function performance is low.

Case Statement:

1) Case statement is ANSI standard product.
2) Case statements can be used as a parameter to a procedure or function.
3) Case statement works with all SQL operators.
4) Case statements can be used in the PLSQL construct also.
5) Case statement expects datatype consistency.
6) Case statement performance is high.

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