Is there a difference between eating and drinking calories?

To some extent, there is a little bit of a difference. Liquids tend to pass through the body faster than foods, which would (in theory) give them less time ot be absorbed. However, certain liquids (high fat ones and alcohol, especially), get absorbed very easily and must be fully digested and processed before they can leave the body. In the end, a calorie is a calorie regardless of where it came from.