I hear a LOT of developers refer to what are essentially N-Layers as “N-Tiers”. This kind of bugs me a little when I see or hear it from developers. First of all, they are not even close the same thing, and it’s important as a developer to get this straight so that you are using the terminology properly. The difference is simple but very important when you’re talking about your applications. They should not be loose terms and intermingled as about probably 90% of the developers out there that I’ve worked with seem to do.