The spinal cord is located in the spinal cord , and the brain is located inside the skull. The brain is protected by the skull. The spinal cord is protected by the spine. The brain is divided into three parts , the spinal cord is divided into two parts. The brain has gray matter above and white matter below. And vice versa in the spinal cord. The brain controls nervous thought , intelligence, etc. , and the spinal cord acts in an instantaneous response.