Nicotine polacrilex, commonly known as nicotine gum or lozenges, consists of nicotine molecules bound to a polacrilex resin matrix. When chewed or dissolved in the mouth, the resin releases nicotine slowly, providing a gradual and controlled delivery to help reduce nicotine withdrawal symptoms.

On the other hand, nicotine salt is a form of nicotine that is combined with an acid, typically benzoic acid, to create a smoother vaping experience. Nicotine salt e-liquids typically contain higher concentrations of nicotine compared to traditional freebase nicotine e-liquids. The addition of benzoic acid lowers the pH of the nicotine, resulting in less throat irritation and a quicker nicotine absorption rate.