区别：
1、Owing to如同 because of或 on account of一样,是个介词,只能引导副词短语；
2、在标准英语里，due to只能用以引导形容词短语,不可引导副词短语。事实上，在现代英语中，due to也经常用以引导副词短语。
例句：
1、He was out of work owing to a physical injury
他因为受伤而失业了。
2、Owing to staff shortages, there was no restaurant car on the train.
由于缺人手，这趟火车上没有餐车。
3、Unfortunately, due to unforeseen circumstances, this year's show has been cancelled
遗憾的是，由于一些意外情况，今年的演出被取消了。
4、In part this attitude was due to fear of trade union and employee reactions.
在某种程度上，这一态度是由于害怕工会和雇员的反应。
扩展资料
1、Owing to the help from his comrades, he has made rapid progress.
由于同志们的帮助，他进步很快。
2、Owing to a typographical error, the town of Longridge was spelt as Longbridge.
由于一个排印错误，朗里奇镇的名称Longridge被拼为了Longbridge。
3、Mistakes due to carelessness may have serious consequences.
由粗心大意造成的错误有可能带来严重的后果。
4、I was relieved to find out that my problems were due to a genuine disorder
得知我的问题确实是由于病症引起的，我松了口气。
参考资料：百度百科：英语语法