The main difference between valve and sphincter is that valve is a flutter-like object of hollow origin that allows one-way fluid flow, while sphincter is a ring-like muscle that is capable of contracting with minimum effort or closing a body passage or opening. Valves and sphincters carry out similar tasks in the human body but are designed to allow a one-way flow of fluids and avert backflow. A valve is similar to a door that opens only in one direction, while a sphincter is a circular muscle that can relax or contract. The pulmonary valve, aortic valve, mitral valve are some of the valves present in the body, while iris sphincter, anal sphincter, Ileocecal sphincter, pyloric sphincter are some of some examples of sphincter present in the body.