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IP ADDRESS:
An Internet Protocol (IP) address is a numerical identification (logical address) that is assigned to devices participating in a computer network utilizing the Internet Protocol for communication between its nodes.[1] Although IP addresses are stored as binary numbers, they are often displayed in more human-readable notations, such as 192.168.100.1 (for IPv4), and 2001:db8:0:1234:0:567:1:1 (for IPv6). The role of the IP address has been characterized as follows: "A name indicates what we seek. An address indicates where it is. A route indicates how to get there." [2]
Originally, an IP address was defined as a 32-bit number[1] and this system, now named Internet Protocol Version 4 (IPv4), is still in use today.
More information:
http://en.wikipedia.org/wiki/Ip_address
MAC ADDRESS:
In computer networking a Media Access Control address (MAC address) or Ethernet Hardware Address (EHA), hardware address, adapter address or physical address is a quasi-unique identifier attached to most network adapters (NIC or Network Interface Card). It is a number that serves as an identifier for a particular network adapter. Thus network cards (or built-in network adapters) in two different computers will have different MAC addresses, as would an Ethernet adapter and a wireless adapter in the same computer, and as would multiple network cards in a router. However, it is possible to change the MAC address on most of today's hardware, often referred to as MAC spoofing. layer 2 network protocols use one of three numbering spaces managed by the Institute of Electrical and Electronics Engineers (IEEE): MAC-48, EUI-48, and EUI-64, which are designed to be globally unique. Not all communications protocols use MAC addresses, and not all protocols require globally unique identifiers. The IEEE claims trademarks on the names "EUI-48" and "EUI-64" ("EUI" stands for Extended Unique Identifier).
More information:
http://en.wikipedia.org/wiki/Mac_address