Page is a not externally linkable
PCInk - 10:18 am on Dec 8, 2006 (gmt 0)
Examples of each would be: ABBR: Contains 100 <abbr>Approx</abbr>. Would be read as a word - abreviation is using a shortened word for a longer word or phrase. ACRONYM: This document is <acronym>HTML</acronym>. Would be read out letter by letter as each letter stands for a word (Hyper Text Markup Language). They are not quite the same.
I believe panicman is right, abbr would be read as a word, acronyms are read letter by letter.