What is the difference between Cacao and Cocoa?

Both cacao and cocoa come from the cacao bean of the Theobroma cacao tree. The main difference lies in how the cacao bean is processed after harvesting. In a nutshell, cacao refers to cacao beans that have NOT been roasted at high temperatures, while cocoa comes from cacao that has undergone high temperatures and is usually supplemented with additives to reduce the bitterness.