Creams have a higher percentage of fat than milk does and milk is higher in carbohydrates and protein than cream is. Since lactose (sugar) is a carbohydrate, as we explained in our answer to Eugene’s question, the majority of it is found in milk. There is some lactose in cream naturally, but far less than is found in milk. The amount of lactose will depend on whether the cream is light, half & half, coffee or whipping cream.  Learn more about cream here