Rough Endoplasmic Reticulum (RER) differs from Smooth Endoplasmic Reticulum (SER) due to presence of ribosomes. Some other difference are as follows: [table] Character | SER | RER ; Origin | Formed from RER by removal of ribosome | Formed from nuclear membrane with attachment of ribosomes ; Position | Present near the plasmalemma | Present near the nucleus ; Occurrence | Lipid forming cell adipocytes, Leydig’s cell of testis, adrenal cortical cells | Protein synthesizing cell pancreatic cell, goblet cell, plasma cell, Nissl’s granules ; Component | Formed of tubules | Formed of cisternae. ; Function | Synthesis of fat, glycogenolysis, detoxification of hepatocytes | Protein and glycoprotein synthesis [/table]