In prokaryotic cells, cellular respiration takes place in the cell cytoplasm. Prokaryotes do not have membrane-bound organelles such as mitochondria, hence cellular respiration occurs in the cytoplasm itself. 

In eukaryotic cells, cellular respiration begins in the cytosol and is then carried out in the mitochondria. Cellular respiration takes place over 4 stages in eukaryotes. The first stage, glycolysis, occurs in the cytosol. The remaining 3 stages, pyruvate oxidation, the Krebs or citric acid cycle, and oxidative phosphorylation, occur in the mitochondria.