实质区别：what只可引导名词性从句，whatever既可引导名词性从句，还可作状语，引导让步状语从句。

what 做代词,意为“…的事物”,“(用以询问某人或某事物的词)什么、多少”,单独使用时,只能引导【名词性从句】, 并在从句中做主语或宾语，即主语从句、宾语从句、表语从句等,意思是【什么（事、情况、内容等）】.例如：

What we need is more practice.主语从句

He told me what had happened to him on the island.宾语从句

This is what we have got from the project.表语从句

whatever用作代词,意为“任何(事物)”、“每样(事物) 无论什么”、“不管什么”,既可以引导名词性从句,也能引导【让步状语从句】,意思是【无论/不管什么（事、情况、内容等）】.

相互转化：只有在【引导让步状语从句】时,whatever=no matter what.

Whatever happens will never change my Chinese heart.主语从句

I'd like to do whatever I can to help you.宾语从句

对比：

Whatever happens will never change my Chinese heart.

=No matter what happens,it will never change my Chinese heart.

补充：no matter what意为“无论如何”、“不管怎样”.只有在【引导让步状语从句】时，whatever=no matter what. 相互转化，也就是说，引导名词性从句，whatever【不能直接替换】为no matter what。

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