Neutral Density and Polarising filter. What's the difference??

Does the 2 filter works the same?

No, they are two different things. A neutral density filter blocks all colors equally so just reduces the amount of light reaching the film but does not change the color balance. Most ND filters are in 'graduated' form so you darken a selected bit of your shot usually the sky. A polariser only allows light waves vibrating in a specific plane through. This has the effect of reducing light reflected from water etc and deepens the blue of the sky. However just to confuse things polarisers must be neutral density otherwise they would change the color balance. There is a lot about filters in this forum under 'Learn / Other resources'

thanks colin