  We derive the gravitational energy-momentum pseudotensor $ \tau^{\sigma}_
{\phantom {\sigma} \lambda} $ in metric $ f\left (R \right) $ gravity and in
teleparallel $ f\left (T\right) $ gravity. In the first case, $R$ is the Ricci
curvature scalar for a torsionless Levi-Civita connection; in the second case,
$T$ is the curvature-free torsion scalar derived by tetrads and Weitzenb\"ock
connection. For both classes of theories the continuity equations are obtained
in presence of matter. $ f \left (R \right) $ and $ f \left (T \right) $ are
non-equivalent but differ for a quantity $ \omega \left (T, B \right) $
containing the torsion scalar $T$ and a boundary term $ B $. It is possible to
obtain the field equations for $ \omega \left (T, B \right) $ and the related
gravitational energy-momentum pseudotensor $ \tau^{\sigma}_{\phantom
{\sigma}\lambda} \vert \omega $. Finally we show that, thanks to this further
pseudotensor, it is possible to pass from $ f \left (R \right) $ to $ f \left (
T \right) $ and viceversa through a simple relation between gravitational
pseudotensors.
