url rewriting means to alter your original URL to sense making URL . For example - If your website url is www.abc.com/p=10 and you wants your url look like : www.abc.com/post10, then post10 is rewrited url.
A rewrite engine is software located in a Web application framework running on a Web server that modifies a web URL's appearance. This modification is called URL rewriting.
URL Rewriting is a server-side technique for mapping URL requests to request handlers. Typically there is a direct mapping between request URL and the handler for that request. All requests that end in .php will be handled by a PHP script with the given name. Similarly, request paths that end in .html will typically be handled by a static file handler. The mapping between URL and handler is typically static, and depends solely on the "extension" of the URL Request. URL Rewriting allows administrators to more flexibly map between the incoming requests and the actual resource that handles the request on the server. For example, using URL Rewriting, requests that have a .html extension could be served by ASP.NET, or requests that have no extension could be served by a PHP script.
URL Rewriting is a server-side technique for mapping URL requests to request handlers. .......................................................................................................................
URL rewriting is a very good technique to make a user friendly clean url than long messy link structure.
URL rewriting can be one of the best and quickest ways to improve the usability and search friendliness of your site. It can also be the source of near-unending misery and suffering. Definitely worth playing carefully with it - lots of testing is recommended. With great power comes great responsibility, and all that.