Physical and logical qubits
In quantum computing, a qubit is a unit of information analogous to a bit (binary digit) in classical computing, but it is affected by quantum mechanical properties such as superposition and entanglement which allow qubits to be in some ways more powerful than classical bits for some tasks. Qubits are used in quantum circuits and quantum algorithms composed of quantum logic gates to solve computational problems, where they are used for input/output and intermediate computations.
Q Sharp
The hardware stack that will eventually come together with Q# is expected to implement Qubits as topological qubits. The quantum simulator that is shipped with the Quantum Development Kit today is capable of processing up to 32 qubits on a user machine and up to 40 qubits on Azure.