| Smooth Endoplasmic Reticulum $(SER)$ | Rough Endoplasmic Reticulum $(RER)$ |
| $SER$ does not have ribosomal particles on its surface, hence it looks smooth. It helps in the manufacture of lipids and fat molecules. | $RER$ has particles of ribosomes on its surface. Ribosomes are the sites of protein synthesis. |
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