so kind as ,as kind as

[Ju]

Can I try to tell the differences between the following sentences?

1. Mary is not so kind as Tom.
(Mary is not kind and Tom is kind)

2. Mary is not as kind as Tom.
(Mary is not in the same degree of kindness like Tom)

Thank you.

 

[5jj]

1. Mary is not so kind as Tom.

2. Mary is not as kind as Tom.

There is no difference in meaning between the two sentences. Both say that Mary is less kind than Tom.