The spleen and the pancreas are different organs, and the differences include location, appearance, and function. 1. Different location: the pancreas is located near the duodenum, while the spleen is located in the left upper abdomen. 2. Different appearance: the former is dark red, flat oval, soft; the latter is grayish red, glandular tissue, softer. 3. Different functions: the pancreas can secrete insulin to regulate blood sugar and pancreatic enzymes to promote the digestion of proteins, fats, sugars and other substances; the spleen does not have this function, but is essentially an immune organ, which is involved in the body’s cellular and humoral immunity. To summarize, spleen and pancreas are not the same organ, but both are located in the abdominal cavity, and both are involved in the body’s vital activities.