The two major concepts of comparative anatomy are: Homologous structures and analogous structures.
Homologous structures deals with the study of structures that are similar in different organisms. Organisms that have common ancestors and have evolved may or may not perform the same functions.
Analogous structures deals with the study of various structures similar in organisms that have different ancestors. Most of the organisms evolved in a similar environment. Example is the wings in bats, birds and insects.
Answer Anonymously
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