False
Explanation:
Living organisms are classified into PROKARYOTES or EUKARYOTES depending on whether or not they possess membrane-bound nucleus that houses their genetic material (DNA). However, another group of organisms exist called VIRUS that don't fall into any of these two categories.
Viruses are organisms that are incapable of replicating on their own without infecting a living host. Viruses do not perform the characteristics that makes an organism a living thing. Although viruses contain genetic material through which they replicate using the replication abilities of their living host, they do not contain the regular organnelles of a normal cell e.g plasma membrane, ribosome, nucleus etc.
Based on this and the criteria for classifying an organism's cell into prokaryotic or eukaryotic, viruses do not meet them. Hence, they are considered neither PROKARYOTES nor EUKARYOTES.