Breathing:

1. It is process of exchange of gasses i.e. inspiration and breathing.

2. It is biophysical process.

3. It occurs at organ level, e.g. lungs.

ADVERTISEMENTS:

4. ATPs are utilized.

Respiration:

1. It is process of oxidation of food in the living cells.

2. It is biochemical process.

ADVERTISEMENTS:

3. It occurs at cellular level, e.g. mitochondria.

4. ATPs are produced.