Implement means putting something like a plan or a rule into action. Example, Once they developed their plan, they implemented it in three cities to see if it worked. The new school dress code was implemented after parents complained the old one was too strict. Make would be used to describe creating something. Example, You need chocolate, eggs, milk, and sugar to make brownies. The kids like to make lots of noise on when they are playing outside. Is there a particular sentence you're not sure which one to use?

"Make" is an everyday word, basic English vocabulary, with many different related meanings. It usually describes the goal of the activity--the end result. You make scrambled eggs. The child made a mess. He makes a lot of money. "Implement" is a Latin-derived word. Like other Latin-derived words in English it's used in a technical or formal way. It's most often used in a planning, management, or business context. It means the things you are going to do to carry through a plan. "What does this factory do?" "It makes steel." "How are you going to increase production?" "We have a plan described in this report." "How are you going to implement this plan?" "We are going to implement it in three phases. The first phase, for which we have procedures in place, calls for closer coordination of management initiatives, leveraging our core competencies and blah blah blah..."