Many believe it is the same thing, just a different way of naming it. It is not the same, but it is a part of Last Rites which includes three Sacraments: Reconciliation, Anointing of the Sick, & Eucharist or viaticum, which means food for the journey. These may be administered at one visit or on separate occasions. Although a layperson may administer viaticum, Reconciliation and Last Rites must be done by a priest.