Very little. From a chemistry perspective, morphine is an acidic drug. When drug companies manufacture it, they distribute it as a "salt." in the us, the most common salt form is morphine sulfate. Other common salt forms are morphine hydrochloride, morphine tartrate, and morphine citrate. In the body, the morphine is the active drug that binds to opiate receptors to reduce the perception of pain.
Usually the same. Morphine does not dissolve well in water so it would be difficult to administer it as intravenous or hypodermic injection. When morphine is manufactured for clinical purposes, it goes through a chemical process to produce a water-soluble form, called a "salt". Morphine sulfate is one such salt form of morphine. In common usage, people may not mention the "sulfate" part of the name.