Both are made from grains. Beer adds hops for flavor. Beer is usually made from hops and barley but other grains such as wheat can be used. Whiskey is made from grains, usually malted but not always. It can be made from any grain. In the United States corn is commonly used but other grains such as rye, barley etc. can be used. There are different classifications of Whiskey depending on what was used. Canadian Blended has to have at least 51% rye.