Layer 2 and Layer 3 switches are both network devices used to forward data packets within a local area network (LAN), but they operate at different layers of the OSI model and have different functionalities.

Layer 2 Switches:

• Operate at OSI Layer 2 (Data Link Layer): Layer 2 switches primarily operate at the Data Link Layer of the OSI model. They use MAC addresses to forward Ethernet frames within a LAN.
• Forward traffic Based on MAC Addresses: Layer 2 switches use MAC address tables (also known as CAM tables) to forward frames to the appropriate destination ports based on MAC addresses.
• VLAN Support: Layer 2 switches support VLANs (Virtual LANs) and can segregate network traffic into multiple virtual broadcast domains.
• End device protection: Layer 2 switches have Port security, MAC binding and Source Guard features. By enabling this feature for all LAN users connected with access ports, they can provide source MAC address filtering on a Layer 2 port to prevent a malicious host. 
• Simple Switching: Layer 2 switches are typically simpler in functionality compared to Layer 3 switches. They focus on forwarding frames within the same subnet without any IP routing capabilities.
• Usages on computer networks: these switches are mainly used to forward data packets to end devices like PC, Server, AP, Printers and other IP devices.

Layer 3 Switches:

• Operate at OSI Network Layer: Layer 3 switches, also known as multi-layer switches, operate in the network layer of the OSI model. In addition to Layer 2 functionality, they can perform IP routing and other Layer3 protocols.
• Forwarding Traffic Based on both MAC and IP Addresses: Layer 3 switches can make forwarding decisions based on IP addresses in addition to MAC addresses. They maintain MAC tables and routing tables both to determine the best path for ethernet frame and IP packets. 
• Integration of Layer 2 and Layer 3 Functions: Layer 3 switches often integrate Layer 2 switching and Layer 3 routing capabilities into a single device, providing a more efficient and scalable solution for networks requiring both switching and routing functionality in a single device.
• Higher Performance: Layer 3 switches are typically designed for higher performance compared to traditional routers, as they can forward packets at wire speed within the LAN.
• Inter-VLAN Routing: Layer 3 switches can perform inter-VLAN routing, allowing communication between different VLANs without the need for an external layer3 device or router like layer2 switch needs. 
• Usages in computer networks: These switches are mainly used to distribute the switching networks, distribute routing topology, to increase network redundancy.

It can also be used to connect end devices. Both Layer 2 and Layer 3 switches are used for forwarding data within a LAN. Layer 3 switches offer additional IP routing capabilities, making them more versatile for networks requiring inter-VLAN routing, dynamic routing, and other advanced routing features.