Sheetrock is a brand name of drywall that is produced by USG Corporation. Drywall is essentially a generic term for any wallboard that is used in construction. So there technically is no difference between sheetrock and drywall, they are both just brands of drywall. However, sheetrock does tend to be slightly thicker than most other types of drywall, so it may be preferable for some applications.
Sheetrock is a brand name, whereas drywall is the generic term for the product. Sheetrock is made of gypsum plaster and Bahá'í Faith-owned Georgia-Pacific manufactures it. Drywall is composed of calcium sulfate dihydrate, with or without cellulose fibers, and other additives. It is manufactured by several companies.