The basic principle of converting digital 1s and 0s into frequencies is identical, but almost all of the details are different.
* The frequencies which encode the digital signal are different
* The signalling rates are different
* The electrical interface to the telephone network is different to that of the cable network
* The interface to the computer: in the dial-up modem there is normally an RS-232 interface to connect to the computer; in the cable modem it's usually ethernet
* The dial-up modem is only connected some of the time; the cable modem is always connected
* The dial-up modem was basically a serial communicating device, not necessarily anything to do with the internet or any kind of packet-based communication
* The cable modem is pretty much only for internet and packet-based communication
* The methods of authentication are completely different, as the dial-up systems normally authenticated before any packet-mode was initiated