Attributes: always carry initial (default) values.
Properties: can change value.

Example:
< input id=”test” disabled=”disabled” type=”text” value=”test1″ />

$('#test').attr('value') // test1
$('#test').prop('value') //test1

// Change: value=”test2″
$('#test').attr('value') // test1
$('#test').prop('value') //test2

Source:
Link
jsfiddle.net

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