一、从基本词义上看
两者都可表示“借”,但是 borrow 指“借入”,而 lend 则指“借出”,两者其实是一对反义词,而不是同义词.如：
Can I borrow your bike?我可以借用你的自行车吗?
He lent his dictionary to me.他把字典借给我.
He was often sent out to borrow.他常常被派出去借钱.
Some people neither borrows nor lends.有的人既不借也不贷.
二、从句型搭配上看
1.要表示“向某人借某物”,英语用borrow sth from sb,其中用介词from.如：
Don’t borrow money from her.不要向她借钱.
Sam borrowed a car from his friend.萨姆向他的朋友借来了一辆车.
2.要表示“把某物借给某人”,英语用lend sth to sb,其中用介词to.如：
He lent his pen to me.他把他的钢笔借给了我.
He told me not to lend it to her.他叫我别把它借给她.
三、从是否接双宾语来看
lend 可接双宾语(即可用于 lend sb sth),但 borrow 则不能接双宾语(即不能用于 borrow sb sth).如：
Could you lend me some money?你能否借给我一点钱?
He offered to lend me some books.他主动提出借给我几本书.
比较：
正：She lent him some money.她借给他一些钱.
正：She lent some money to him.她借给他一些钱.
正：He borrowed some money from her.他向她借了一些钱.
误：He borrowed her some money.