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As the neutral point of an electrical supply system is often connected to earth ground, ground and neutral are closely related. Under certain conditions, a conductor used to connect to a system neutral is also used for grounding (earthing) of equipment and structures. Current carried on a grounding conductor can result in objectionable or dangerous voltages appearing on equipment enclosures, so the installation of grounding conductors and neutral conductors is carefully defined in electrical regulations. Where a neutral conductor is used also to connect equipment enclosures to earth, care must be taken that the neutral conductor never rises to a high voltage with respect to local ground.

More info here>>http://en.wikipedia.org/wiki/Ground_and_neutral