These two are totally different. さらに means そのうえ ( I think "moreover" or "additionally" in English ) for example: 彼女はやさしく、きれいで、さらにお金持ちだ。 She is kind and beautiful, and moreover, rich. 　　 今さら means 今頃、今になって It's too late to do something at this moment. for example: 今さら何を言っているの？ What are you talking about? [ It's too late to say that. you should have said that before. ] 　　今さら後戻りはできない。 　　There is no going back. [ All I can do is moving forward. It can't be helped.] Hope this will help :)