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The typical grain mixture for bourbon, known as the mash bill, is a minimum of 51% corn, with the remainder being rye, wheat, malted barley, or some combination of these. A mash bill that contains wheat instead of rye produces what is known as a wheated bourbon. The grain is ground and mixed with water.
Scotch is technically whisky (spelled without the e) that has been distilled and matured in Scotland. It is made mostly from malted barley -- remember, bourbon is made from corn. Scotch, in layman's terms, tastes a lot like bourbon, but with a trademark bite dragging along the back of your tasting. This is the reason some people stay away from Scotch, but for others, it's an acquired taste that only makes the experience richer.