| Striated | Smooth |
| (i) These are found attached to the skeletal elements | (i) They are found in the wall of visceral organs. |
| (ii) Striations are prominent | (ii) Striations are absent |
| (iii) They are voluntary in functions. | (iii) They are involuntary in function |
| (iv) Cells are multinucleate | (iv) Cells are uninucleate |
| (v) They are innervated by voluntary nervous system. | (v) They are innervated by autonomic nervous system |