1. Similarity: The basic process of digestion of food and release of energy is the same in amoeba as ell as in human beings. In amoeba, Digestive juices are secreted into the food vacuole. They act on the food and break it down into simpler substances. Gradually the digested food is absorbed. Similarly, in human beings various digestive juices (mouth, stomach, intestine etc.) act on food and break it down to simpler substances.
2.Difference: The digestion process in amoeba is simple while in human beings it is a complex process. he process of ingestion and egestion are also quite different. Amoeba engulf its food by surrounding the food particle with its pseudopodia. The undigested food which is largely carbon dioxide gas is expelled outside by the vacuole. While in human beings, the food (which is complex substance) is taken inside the mouth and undergoes a complex process of digestion and absorption. Finally the undigested food it expelled in the form of faeces.

Similarity: Both Amoeba and humans require energy for the growth and maintenance of their bodies. This energy is derived from the food they eat. The food is in a complex form and is therefore broken down into simple forms by the process of digestion. Both these organisms are heterotrophs as they derive their food from other plants or animals.

Difference : Human beings have complex structure for the ingestion, digestion and egestion of food while Amoeba has simple process in which it engulfs the food with the help of pseudopodia and traps it in food vacuoles.