Resistance is the ability of a circuit or element (which is called resistor) to oppose current.
Examples of Resistors with the ability of high resistance are Wood, Air, Mica, Glass, Rubber, Tungsten etc.
Unit of Resistance is “Ohm” and it is denoted by Ω and it is represented by “R”.
In Simple words, Resistance in AC circuits is called Impedance. Or
The Overall resistance (Resistance, Inductive reactance and Capacitive reactance) in AC circuits is called Impedance (Z)
We know that there is no concept of Inductive and Coactive reactances in DC Circuits. i.e. capacitive and inductive reactances in DC circuits zero because there is no frequency in DC circuits, i.e. magnitude of DC current is constant. Therefore, only the original resistance of wire comes into play.
they are not the same