Although the rough and smooth ER form part of the same organelle, there are several differences between the two.
| Basis For Comparison | Rough ER | Smooth ER |
| Appearance | Has a rough membrane surface | Has a smooth membrane surface |
| Has ribosomes attached to the membrane surface | Yes | No |
| Structure | Formed mainly of cisternae and few tubules | Formed mainly of tubules and vesicles |
| Presence of pores | Possesses narrow pores below the ribosomes facilitating the passage of synthesized polypeptides into ER channels. | Pores are absent. Materials synthesized by SER do not pass into its channels. |
| Location | Often internal. Connected with nuclear envelope. | Often peripheral. May be connected with plasma lemma. |
| Presence of Ribophorins | Contains Ribophorins that facilitate the attachment to ribosomes. | Ribophorins are absent. |
| Has enzymes for detoxification | No | Yes |
| Functions | Protein synthesis, folding and sorting; formation of lysosomes | Synthesis of lipids, glycogen, and steroid hormones; storage and release of calcium ions |
| Occurrence | Found in abundance in cells involved in protein synthesis e.g. liver cells, plasma cells, pancreatic cells, and goblet cells | Found in abundance in cells involved in lipid metabolism e.g. adipose cells, muscle cells, retinal cells, interstitial cells, leucocytes, and glycogen storing cells of the liver |