Difference between and Apache directives

 Difference between <Location> and <Directory> Apache directives - Server Fault

Directory directive works only for filesystem objects (e.g. /var/www/mypage, C:\www\mypage), while Location directive works only for URLs (the part after your site domain name, e.g. www.mypage.com/mylocation).

The usage is straightforward - you would use Location if you need to fine tune access rights by an URL, and you would use Directory if you need to control access rights to a directory (and its subdirectories) in the filesystem.