| Rough endoplasmic reticulum $(RER)$ | Smooth endoplasmic reticulum $(SER)$ |
| $1.$ It appears rough under a microscope. | $1.$ It appears smooth under a microscope. |
| $2.$ It has ribosomes attached to its surface. | $2.$ It does not have ribosomes attached to its surface. |
| $3.$ It is involved in protein synthesis and transport. | $3.$ It is involved in lipid synthesis and detoxification of drugs and poisons. |
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