While it is not clear what the neural substrates underlying sensory processing deficits in children with ASD and SPD are yet, research in 2017 shows that there are larger gray matter volumes in early sensory regions associated with atypical sensory processing of visual, auditory, tactile, and taste/smell modalities. 

Differentiating between SPD and ASD (2017 research)

Research in 2014 found differences in white matter tracts between children with ASD and SPD, with abnormal posterior white matter microstructure correlating with sensory dysfunction in children with SPD. 

Lawrence University

While children with ASD may also have deficits in sensory processing, the behavioral profiles of sensory processing in children with ASD and children with SPD may differ. 

Differentiating between Sensory Processing Disorder and Austism Spectrum Disorder

Tavassoli, T., Miller, L. J., Schoen, S. A., Jo Brout, J., Sullivan, J., &#38; Baron-Cohen, S. (2018). Sensory reactivity, empathizing and systemizing in autism spectrum conditions and sensory processing disorder. Developmental Cognitive Neuroscience, 29, 72–77. https://doi.org/10.1016/j.dcn.2017.05.005

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