Write any two differences between simple cell and dry cell?

I can only assume that you meant "wet" cell and dry cell in the context of batteries.

A wet-cell battery is the primary type of rechargeable battery and is generally found in aviation, electric utilities, energy storage, and cellphone towers. The difference between a wet-cell battery and dry-cell battery would be that a dry-cell battery does not contain liquid - hence the name.

Explanation:

Wet cell batteries carry a liquid electrolyte such as sulfuric acid -  a hazardous, corrosive liquid. A dry-cell battery does not contain this, and more diminutive dry-cell batteries, such as alkaline or lithium-ion, are typically used in transferable electronics, such as toys, phones, and laptops.

I hope this helps!