IBM的三层体系结构文章有一个章节专门讨论这个主题:

In discussions of three-tier architecture, layer is often used interchangeably – and mistakenly – for tier, as in 'presentation layer' or 'business logic layer.' They aren't the same. A 'layer' refers to a functional division of the software, but a 'tier' refers to a functional division of the software that runs on infrastructure separate from the other divisions. The Contacts app on your phone, for example, is a three-layer application, but a single-tier application, because all three layers run on your phone. The difference is important, because layers can't offer the same benefits as tiers.

In plain english, the Tier refers to "each in a series of rows or levels of a structure placed one above the other" whereas the Layer refers to "a sheet, quantity, or thickness of material, typically one of several, covering a surface or body". Tier is a physical unit, where the code / process runs. E.g.: client, application server, database server; Layer is a logical unit, how to organize the code. E.g.: presentation (view), controller, models, repository, data access. Tiers represent the physical separation of the presentation, business, services, and data functionality of your design across separate computers and systems. Layers are the logical groupings of the software components that make up the application or service. They help to differentiate between the different kinds of tasks performed by the components, making it easier to create a design that supports reusability of components. Each logical layer contains a number of discrete component types grouped into sublayers, with each sublayer performing a specific type of task.

两层模式表示客户机和服务器。

在此场景中，客户机和服务器可能存在于同一台机器上，也可能位于两台不同的机器上。下图演示了一个常见的Web应用程序场景，其中客户机与位于客户机层的Web服务器交互。该层包含表示层逻辑和任何所需的业务层逻辑。Web应用程序与承载数据库层的独立机器通信，数据库层包含数据层逻辑。

分层的优点:

Layering helps you to maximize maintainability of the code, optimize the way that the application works when deployed in different ways, and provide a clear delineation between locations where certain technology or design decisions must be made. Placing your layers on separate physical tiers can help performance by distributing the load across multiple servers. It can also help with security by segregating more sensitive components and layers onto different networks or on the Internet versus an intranet.

1层应用程序可以是3层应用程序。

层指的是代码的逻辑分离。逻辑层帮助您更好地组织代码。例如，应用程序可以具有以下层。

表示层或UI层 业务层或业务逻辑层 数据访问层或数据层

上述三个层驻留在它们自己的项目中，可能是3个项目，甚至更多。当我们编译这些项目时，我们得到了相应的层DLL。现在我们有3个dll了。

根据我们部署应用程序的方式，我们可能有1到3层。因为我们现在有3个DLL，如果我们将所有DLL部署在同一台机器上，那么我们只有1个物理层，但有3个逻辑层。

如果我们选择将每个DLL部署在单独的机器上，那么我们就有3层和3层。

层是逻辑上的分离，层是物理上的分离。我们也可以说层是层的物理部署。

从技术上讲，Tier可以是代码运行所需的一种最小环境。

例如，假设一个3层应用程序可以运行

3 physical machines with no OS . 1 physical machine with 3 virtual machines with no OS. (That was a 3-(hardware)tier app) 1 physical machine with 3 virtual machines with 3 different/same OSes (That was a 3-(OS)tier app) 1 physical machine with 1 virtual machine with 1 OS but 3 AppServers (That was a 3-(AppServer)tier app) 1 physical machine with 1 virtual machine with 1 OS with 1 AppServer but 3 DBMS (That was a 3-(DBMS)tier app) 1 physical machine with 1 virtual machine with 1 OS with 1 AppServers and 1 DBMS but 3 Excel workbooks. (That was a 3-(AppServer)tier app)

Excel工作簿是运行VBA代码所需的最低环境。

这3个工作簿可以放在一台物理计算机上，也可以放在多个物理计算机上。

我注意到，在实践中，人们在应用描述上下文中说“层”时，指的是“操作系统层”。

也就是说，如果一个应用运行在3个不同的操作系统上，那么它就是一个3层应用。

所以从学究角度来说，描述应用程序的正确方法是

“1至3层能力，运行在2层”应用程序。

:)

层只是应用程序中职责功能分离的代码类型(例如，表示，数据，安全等)。

为什么总想用复杂的词?

一层=你的代码的一部分，如果你的应用程序是一个蛋糕，这是一片。

一层=一台物理机器，一台服务器。

一个层承载一个或多个层。

层的例子:

表示层=通常是所有与用户界面相关的代码 数据访问层=与数据库访问相关的所有代码

层:

你的代码托管在服务器上=你的代码托管在一个层上。

你的代码托管在2个服务器上=你的代码托管在2层上。

例如，一台机器承载Web站点本身(表示层)，另一台机器更安全地承载所有更安全的代码(真正的业务代码-业务层、数据库访问层等)。

实现分层架构有很多好处。这很棘手，正确实现分层应用程序需要时间。如果你有一些，看看微软的这篇文章:http://msdn.microsoft.com/en-gb/library/ee658109.aspx

层是概念实体，用于从逻辑角度分离软件系统的功能;当你实现系统时，你使用不同的方法组织这些层;在这种情况下，我们不称它们为层，而是称它们为层。