Answer
Gray matter is nerve fibers that are not myelinated. I.e., they are not covered with myelin.
White matter consists of nerve cells and nerve fibers that are myelinated, i.e., covered with myelin.
The cortex of the cerebral hemispheres is made up of gray matter, and the internal section of the cerebral hemispheres consists of white matter.
In the spinal cord, gray matter is internal, such as the dorsal horns and the ventral horns, whereas the white matter is on the external section of the spinal cord.
Work Step by Step
Same as above.