Sandalwood is generally considered better than elm due to its unique aromatic properties, durability, and cultural significance. Elm, while versatile and strong, lacks the distinctive scent and spiritual value associated with sandalwood.

Sandalwood is renowned for its rich, sweet, and exotic aroma, which has been prized for centuries in various cultures. This scent is often used in perfumery, incense, and religious rituals. Sandalwood oil, derived from the wood, is highly valued for its therapeutic properties, including its ability to reduce stress and improve skin health. Additionally, sandalwood is known for its durability and resistance to decay, making it a popular choice for furniture and construction in tropical regions.

In contrast, elm is a versatile and strong wood that is often used in construction and furniture making. Elm trees are known for their rapid growth and resilience, which makes them a sustainable resource. However, elm does not possess the same level of aromatic qualities as sandalwood. Elm wood has a mild, slightly sweet smell, but it is not as distinctive or potent as sandalwood. Furthermore, elm is more susceptible to decay and insect infestation, which can limit its longevity in certain applications.

Data from the United States Forest Service indicates that sandalwood is listed as an endangered species due to overharvesting and habitat destruction. This highlights the ecological importance of preserving sandalwood populations. On the other hand, elm trees are not endangered and are widely available for commercial use. However, the demand for sandalwood's unique properties often drives up its price, making it a more luxurious and valuable material compared to elm.