Not the same.

The taste of beef intestines and pig intestines is different. Beef intestines have a thicker texture, stronger chewiness, and stronger fishy smell. The taste of pig intestines is greasy and the fishy smell is light. Beef intestines are also more expensive. When cooking, you need to add more flavor to cover up the fishy smell. When blanching before cooking, add an appropriate amount of pepper and ginger slices to remove the fishy smell. When stir-frying, you can add peppers and onions to cover up the smell of beef intestines. The fishy smell can also increase the color of dishes. Pig intestines are suitable for making braised vegetables and other dishes, and the price is relatively cheap.