The difference between smoke and sanity testing is 
in smoke testing tester concentrate on the major 
functionality of the application whether it is working or 
not for further functionality.eg.build crash,environmental 
effect,networking etc
where as in sanity testing basic functionalities are 
tested,eg.check boxes,radio buttons,text boxes,list boxes 
et.

i think u got the difference,that is major functionality and
basic functionality

mallikarjun.g@zapak.com

The difference between smoke and sanity testing is 
in smoke testing tester concentrate on the major 
functionality of the application whether it is working or 
not for further functionality.eg.build crash,environmental 
effect,networking etc
where as in sanity testing basic functionalities are 
tested,eg.check boxes,radio buttons,text boxes,list boxes 
et.
for more informstion visit 
 www.javadotnettutorials.blogspot.com

Smoke Testing:
     Development team tests the build is suitable for 
conducting testing & build is accepting customer expected 
values or not.

Sanity Testing

After getting the initial build from development 
team.Testing team findsout whether it is accepting input 
keyboard values or not & objects are responding properly or 
not.

Smoke Testing:
It is also called as Build Verification Test.It is nothing 
but "Test to pass".Testing whether the build is ready for 
Test.
Sanity Test:
Testing whether build is ready for further tests.It is done 
by either Development team before Build is going to deploy 
or Test team before taking the Build.

Conclusion:
Some times both are same as per my knowledge.