"Due to" 的意思是「由於」；"owing to" 的意思也是「由於」。但用法上，它們是有分別的。
著名英文學家 Henry Fowler 寫過一本書名為 A Dictionary of Modern English Usage；根據他的著作，"due to" 是 adjectival，前面必須由動詞 "be" 帶出：
His absence was due to the typhoon.
Her coming to work late was due to the heavy traffic.
My dissatisfaction with working in this company is due to the low pay.
"Owing to" 是 adverbial，前面不用 "be" 帶出：
He did not go to work owing to the typhoon.
Owing to the heavy traffic, she came to work late.
I'm dissatisfied working in this company owing to the low pay.