Cell wall is found on most plant cells and fungi.Cell wall in these cells covers the cell membrane and protects it(in addition to performing several other functions-like providing mechanical strength).Cell wall in plant cells is made of cellulose,pectin,lignin and suberin while that of fungi is made of chitin.
Cell membrane(also called plasma membrane or plasmalemma) is found universally in all living cells.It is made of Phospholipids(fats) and glycoproteins and is semipermeable.