What is the difference between the \let and \def commands in TeX/LaTeX?
Ideally please provide a simple example that will illustrate the difference between them.
The difference is in the time at which the ‘right hand side’ is evaluated.
Thus \let\foo\bar defines \foo to have the value that \bar had at the point of definition. On the other hand, \def\foo{\bar} in effect defines \foo to have the value that \bar has at the point of use.
Consider:
\def\bar{hello} \let\fooi\bar \def\fooii{\bar} \fooi +\fooii \def\bar{goodbye} \fooi +\fooii This produces
hello+hello hello+goodbye This is a simple process.
However it's also a subtle one, so it might be worth highlighting a few key points:
When TeX encounters control sequences such as \fooi, it evaluates them; if these are macros (that is, they have been defined by \def, or \let equal to something which was defined by \def), then the result is that they will expand to other tokens, which TeX will then examine in turn, and so on, recursively, until what's left is either ‘primitive’ control sequences or letters (I'm simplifying a little bit).
\fooi expands directly to the characters hello (because \bar initially did, and \fooi was defined to have the same value).
\fooii, in contrast, expands to \bar, which is then immediately reexamined and reexpanded. In the first case, \bar expands to hello and in the second case to goodbye. The definition of \fooii hasn't changed, but \bar has been redefined in between.
Getting a clear idea of the process of this recursive expansion is very helpful when learning how to develop and debug TeX macros.
\let\foo\bar is the same as \def\foo{\expandafter\bar}? Probably not, but why then? \foo\alpha at the bottom of the example would expand into \expandafter\bar\alpha; what that does is first expand \alpha, and then expand \bar (in this case to 'goodbye'). Using \expandafter counts as pretty advanced TeX, and is for the arcane cases where you need to control the order of evaluation in a non-default way. Try TeXing \def\baz{wibble} \def\x#1{-#1-} \x\baz \expandafter\x\baz \let\foo\bar along the lines @Didii is suggesting would be \expandafter\def\expandafter\foo\expandafter{\bar}. There remain differences even between these, as detailed in Martin Scharrer's answer. But for most purposes, I think they would have much the same effect. While the existing answers are all true I like to highlight one point which wasn't explicitly mentioned yet. I myself got this information recently from Joseph Wright (see his answer and our comments in Simple un-obfuscation of some LaTeX internals).
As Michael said \let\macroa\macrob "copies" the definition of \macrob to \macroa. However an IMHO important thing here is that the definition isn't actually copied, i.e. exists twice, but the command sequence \macroa now points to the same hash table entry as \macrob. This means that \let\macroa\macrob uses less memory space (very important in the early days but not anymore) and is faster then \def\macroa{\macrob} because in the second form two command sequence names have to be resolved in the hash table.
Also \let actually "copies" the definition of tokens, which do not need to be macros/command sequences. This allows the definition of command sequences representing implicit characters like \let\bgroup={.
\bgroup control sequence doesn't “represent” an implicit character; it is an implicit character (by definition of implicit characters). \bgroup is really what DEK calls an implicit character, there is no indirection to follow in order to get from \bgroup to an implicit character. They're pretty completely different. \let copies a command to a new name, while \def creates a new command.
For example:
\def \foo {bar} creates a new command \foo, that evaluates to bar when run.
\let \foo \bar copies the commands from the \bar commands to the \foo command, so you can call either. Because it's a copy (and not a pointer from one to the other), redefining \foo won't change the behavior of \baz. Hence:
\def \foo {bar} \let \baz \foo \baz % Outputs 'bar' \def \foo {new-definition} \baz % Still outputs 'bar' \def, so I'm not surprised I botched the syntax :)