Profiles:
A profile contains user permissions and access settings that control what users can do within their organization.
Profiles control:
Which standard and custom apps users can view
Which tabs users can view
Which record types are available to users
Which page layouts users see
Object permissions that allow users to create, read, edit, and delete records
Which fields within objects users can view and edit
Permissions that allow users to manage the system and apps within it
Which Apex classes and Visualforce pages users can access
Which desktop clients users can access
The hours during which and IP addresses from which users can log in
Which service providers users can access (if Salesforce is enabled as an identity provider)

profiles control object- and field-level access roles influence record-level access
ROLE:
roles can control the level of visibility that users have into your organization’s data. Role control-
Record level access can be controlled by Role. Depending on your sharing settings, roles can control the level of visibility that users have into your organization’s data. Users at any given role level can view, edit, and report on all data owned by or shared with users below them in the hierarchy, unless your organization’s sharing model for an object specifies otherwise. Role is not a required field on User layout.profile is is nothing but what you can access and role what is the level of ur access. without giving a profile we canot give a role one profile may be accesses to many users

Permission Set:
A permission set is a collection of settings and permissions that give users access to various tools and functions. The settings and permissions in permission sets are also found in profiles, but permission sets extend users' functional access without changing their profiles. For example, to give users access to a custom object,