Folders and Directories are the same thing.

folder
[[A container for programs and files in graphical user interfaces,
symbolized on the screen by a graphical image (icon) of a file folder. A
folder is a means of organizing programs and documents on a disk and can
hold both files and additional folders.]]

folder
[[In graphical user interfaces such as Windows and the Macintosh
environment, a folder is an object that can contain multiple documents.
Folders are used to organize information. In the DOS and UNIX worlds,
folders are called directories. ]]

Directories/folders
[[A directory and folder are exactly the same thing, windows refers to them
as folders but you will often come across them being called directories.
Directories/folders allow information to be stored in your computer in a
more convenient way making it easier to organize your files.

Directories/folders can be created, renamed and deleted much like files, it
is good practice to create these directories/folders and keep your files in
them as this helps keep your hard drive organized.]]

--
Hope this helps. Let us know.

Wes
MS-MVP Windows Shell/User

In news:MPG.1db46c366028926b989978@news.individual.ne t,
Stan Brown <the_stan_brown@fastmail.fm> hunted and pecked:
> On Mon, 10 Oct 2005 09:34:07 +0530 in
> microsoft.public.windowsxp.customize, Ramesh, MS-MVP favored us
> with...
>> The context-menu entries for Directories is built from these locations in
>> the registry. The same applies for the Start button in the Taskbar
>>
>> [HKCR\Folder\Shell]
>> [HKCR\Folder\ShellEx\ContextMenuHandlers]
>> [HKCR\Directory\Shell]
>> [HKCR\Directory\ShellEx\ContextMenuHandlers]
>> [HKCR\AllFilesystemObjects\shell]
>> [HKCR \ AllFilesystemObjects\shellex\ContextMenuHandlers]
>>
>> Note:
>> - - - -
>> 1. AllFilesystemObjects is not specific to Folders.
>> 2. HKCR implies HKEY_CLASSES_ROOT
>
> What's the difference between "Folder" and "Directory"?
>
> --
> Stan Brown, Oak Road Systems, Tompkins County, New York, USA
> http://OakRoadSystems.com/
> "You find yourself amusing, Blackadder."
> "I try not to fly in the face of public opinion."