Both are great and both bands had unique talents that worked for them. The Beach Boys had the ability to harmonize beautifully while the Beatles wrote complex instrumental parts. The Beatles always had more intricate bass lines, as Paul McCartney was (and still is) more competent than Brian Wilson was on the bass guitar. Also, the early music of both bands grew out of two completely different genres. The Beach Boys were more influenced by California surf music of the late 50's/early 60's, while the Beatles were heavily influenced by the DIY skiffle music that was popular among the working class people in England.
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