They aren’t exactly the same. Microgynon and Levest do contain the same active ingredients (levonorgestrel and ethinylestradiol) in the same amounts. They are both taken the same way and work in the same way to prevent pregnancy.  The main difference is the manufacturers. Microgynon is made by Bayer plc, and Levest is made by Morningside Healthcare Ltd. The active ingredients are the same, but the other ingredients in Microgynon and Levest are different. For example, Microgynon contains a yellow colouring agent, and Levest contains carnauba wax.