I. It is the extension of plasma membrane into the cytoplasm.
II. These extensions are in the form of vesicles, tubules and lamellae.
III. It helps in cell wall formation, DNA replication and secretion processes.
The above features are attributes to bacterial.
Mesosomes are involutions of cell membrane which appear as vesicles, lamellae and tubules and associated with respiratory, secretion, DNA replication and other functions.