ISO and IMG are similar file formats but have distinct differences. ISO is a standard file format for storing disk images, such as OS installation files. It is essentially an archive of all files and folders on an optical disc, such as a CD or DVD. IMG is a file format for storing digital images like photos or graphics. It can be created using various software applications. Although ISO and IMG files are digital images, they are not interchangeable. ISO files are for disk images, while IMG files are used for other types of images.