Both are in the Spatial Analyst tool kit and report values of rasters based on a given point feature class. I have read both of their web pages on the ArcGIS website and I am still confused about the difference!
Extracts the cell values of a raster based on a set of point features and records the values in the attribute table of an output feature class.
Creates a table that shows the values of cells from a raster, or set of rasters, for defined locations. The locations are defined by raster cells or by a set of points.
The input rasters can be two-dimensional or multidimensional. The structure of the output table changes when the input rasters are multidimensional.