In Texas "deliver is defined as "to transfer, actually or constructively, to another a controlled substance, counterfeit substance, or drug paraphernalia, regardless of whether there is an agency relationship. The term includes offering to sell a controlled substance, counterfeit substance, or drug paraphernalia.
On the other hand, the term "manufacture" "means the production, preparation, propagation, compounding, conversing, or processing of a controlled substance other than marijuana.
In short, manufacturing is considered making, while delivery is considered selling. Both offenses are one punishment grade higher than simple possession. For example, possession of a controlled substance under a gram is a state jail felony. Manufacturing and or delivery of a controlled substance is a 3rd degree felony.
If you or a loved one has been charged with possession or delivery/manufacturing of a controlled substance you should contact an experienced attorney.