Smooth Endoplasmic Reticulum:-

1. SER is not associated with ribosomes.

2. These are mainly composed of tubules.

3. Generally, these are associated with plasma membrane.

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4. Main function is lipid synthesis and hence mostly seen in cells associated with synthesis of steroid hormones.

Rough Endoplasmic Reticulum:-

1. RER is studded with ribosomes.

2. These are mainly composed of cisternae.

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3. Generally associated with nuclear membrane.

4. Main function is protein synthesis and hence mostly seen in cells associated with secretion of proteins.