Seventh, an examination of the usages of kever [Hebrew for grave] and Sheol reveals that Sheol cannot mean the grave. The following twenty contrasts between kever and Sheol demonstrates this point:
1. While... kavar (to bury) is used in connection with kever, it is never used in connection with Sheol. We can bury someone in a grave but we cannot bury anyone in Sheol (Gen 23:4, 6, 9, 19, 20; 49:30, 31, etc.).
2. While kever is found in its plural form 'graves' (Ex 14:11), the word Sheol is never pluralized.
3. While a grave is located at a specific site (Ex 14:11), Sheol is never localized, because it is everywhere accessible at death no matter where the death takes place. No grave is necessary in order to go to Sheol.
4. While we can purchase or sell a grave (Gen 23:4-20), Scripture never speaks of Sheol being purchased or sold.
5. While we can own a grave as personal property (Gen 23:4-20), nowhere in Scripture is Sheol owned by man.
6. While we can discriminate between graves and pick the 'choicest site (Gen 23:6), nowhere in Scripture is a 'choice' Sheol pitted against a 'poor' Sheol.
7. While we can drop a dead body into a grave (Gen 50:13), no one can drop anyone into Sheol.
8. While we can erect a monument over a grave (Gen 35:20), Sheol is never spoken of as having monuments.
9. While we can, with ease, open or close a grave (2 Kings 23:16), Sheol is never opened or closed by man.
10. While we can touch a grave (Num 19:18), no one is ever said in Scripture to touch Sheol.
11. While touching a grave brings ceremonial defilement (Num 19:16), the Scriptures never speak of anyone being defiled by Sheol.
12. While we can enter and leave a tomb or grave (2 Kings 23:16), no one is ever said to enter and then leave Sheol.
13. While we can choose the site of our own grave (Gen 23:4-9), Sheol is never spoken of a something we can pick and choose.
14. While we can remove or uncover the bodies or bones in a grave ( 2 Kings 23:16), the Scriptures never speak of man removing or uncovering anything in Sheol.
15. While we can beautify a grave with ornate carvings or pictures (Gen 35:20), Sheol is never beautified by man.
16. While graves can be robbed or defiled (Jer 8:1,2), Sheol is never spoken of as being robbed or defiled by man.
17. While a grave can be destroyed by man (Jer 8:1, 2), nowhere in Scripture is man said to be able to destroy Sheol.
18. While a grave can be full, Sheol is never full (Prov 27:20).
19. While we can see a grave, Sheol is always invisible.
20. While we can visit the graves of loved ones, nowhere in Scripture is man said to visit Sheol.
http://www.biblestudymanuals.net/sheol_hades.htm