The lymph is mainly formed from the plasma of blood and it surrounds the cells. The main difference between blood and lymph is:

Lymph, also known as tissue fluid, is formed when plasma, proteins, and some blood cells escape through capillary pores into intercellular spaces [1]. While it is derived from blood plasma, the primary difference lies in its cellular and protein composition. Blood contains red blood cells (erythrocytes), white blood cells (leukocytes), and platelets [2]. In contrast, lymph is a colorless fluid that lacks red blood cells and platelets [1][3]. However, lymph is rich in white blood cells, particularly lymphocytes, which it picks up as it passes through lymph nodes to assist in immune defense [3]. Because red blood cells contain hemoglobin which gives blood its red color, their absence makes lymph transparent or straw-colored [3]. Therefore, the most significant distinction is that lymph does not contain red blood cells, whereas it does contain white blood cells.

Sources

1. [1] Science , class X (NCERT 2025 ed.) > Chapter 5: Life Processes > Lymph > p. 94
2. [2] Science , class X (NCERT 2025 ed.) > Chapter 5: Life Processes > Activity 5.7 > p. 91
3. [3] https://www.sciencedirect.com/topics/immunology-and-microbiology/lymphatic-system