Is this Google Analytics tracking code the same?

[zpm2014]

Is this the same?

Google Analytics code #1

Google Analytics code #2:

[gazzerman1]

You have the new analytics code and the old one there.

The first one is the new "Universal Analytics" code and the second one is the old style one.

[DennisSeymour]

Yup, what he said.

Just use the universal code.

[Hutch42]

If this is an older GA account, before placing the Universal code onto your site you should check in your Property Settings -> Tracking Code to make sure that it is set to use Universal Analytics, if not you should start the upgrade process and wait until it is complete to replace any old GA code with the new.

If you have just created this account then yes, use Universal Analytics without worry.