
Both words are comparatives. But they are - usually - used in different situations.
'Fewer' means 'not as many' and refers to things that can be counted and where a plural is possible (eg apples, people):
Fewer than ten apples remained after the meal.
'Less' means 'not as much' and refers to things that are uncountable and do not usually have a plural (eg sugar, time, money);
The organisers had less money and less time than last year.
However, this can be a tricky area when it comes to quantity. For example, with 'ago' we say 'less than' when referring to a single period of time:
I started working here less than six weeks ago. (= one period of time)
For an excellent exercise, see here.
For an interesting discussion about these two little words - 'fewer' and 'less' - see here.
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