A HAVING clause restricts the results of a 'GROUP BY'.
The HAVING clause is applied to each group,A WHERE clause is applied to a select list.
Having clause can also filter your data on aggregate functions like, sum, avg, min etc.
Just try filter your query on aggregate function, then you will come to know about difference. for example try to filter on
SUM(PRICE) >0 Shailesh
[ November 11, 2008: Message edited by: Shailesh Chandra ]