Due to 和 because of 均意為「由於，因為」，所以有些人、甚至有些字典，都認為這兩個介系詞片語可以互換，或者對它們被互換使用並不以為意。然而，其他人，包括筆者在內，則不以為然。根據既定的規則，它們的用法並不相同，如果互換使用，就不合語法，也就是文法錯誤。
當句子的主動詞為 am, is, are, was, were 等 BE 動詞時，我們要用 due to，此時 due to 可以用 caused by 來替換。例如：
- The serious accident was due to his careless driving. (這起嚴重意外事故是由於他駕駛疏忽所造成) (正) － 主動詞為 was。
= The serious accident was caused by his careless driving.
The serious accident was because of his careless driving. (誤) - Mary’s coming to class late was due to the rain. (瑪麗因雨而上課遲到) (正)
= Mary’s coming to class late was caused by the rain.
Mary’s coming to class late was because of the rain. (誤)
當句子的主動詞為 BE 動詞以外的其他動詞，即普通動詞時，我們要用 because of，此時 because of 可以用 on account of 或 in view of 來替換。例如：
- Robert cannot go to work because of sickness. (羅伯特因病不能上班) (正) － 主動詞為普通動詞 go。
= Robert cannot go to work on account of sickness.
Robert cannot go to work due to sickness. (誤) - The prices are rising because of the government’s inability to control inflation. (由於政府無力控制通貨膨脹，物價正在上揚中) (正) － 這句是陷阱題，因為句中有 BE 動詞 are，但這個 are 是助動詞而非主動詞，真正的主動詞為 rising。
= The prices are rising in view of the government’s inability to control inflation.
The prices are rising due to the government’s inability to control inflation. (誤)
有人可能會自然而然地把 because of、on account of 和 in view of 歸為同一類，因為這三個同義詞都以 of 做結尾且都與普通動詞連用，而另一個常用的同義詞 owing to 應該是跟 due to 同一類，因為它們都以介系詞 to 做結尾，所以應與 BE 動詞連用。非也！Owing to 的用法跟 because of 完全一樣。例如：
- Poverty is due to laziness. (懶惰是貧窮之源) (正)
Poverty is owing to laziness. (誤) - Because of the weather, we will cancel anniversary celebrations. (由於天氣的關係，我們要取消週年慶) (正)
= Owing to the weather, we will cancel anniversary celebrations. (正)