There is a medical distinction. We've all heard about people
having guts or balls, but do you really know the difference between
them? In an effort to keep you informed, the definitions are listed
below: GUTS - Is arriving home late after a night out with the
guys, being met by your wife with a broom, and having the guts to
ask: "Are you still cleaning, or are you flying somewhere?"
BALLS - Is coming home late after a night out with the guys,
smelling of perfume and beer, lipstick on your collar, slapping
your wife on the butt and having the balls to say: "You're
next."
I hope this clears up any confusion on the definitions. Medically
speaking, there is no difference in the outcome, since both
ultimately result in death.