Quoted form
This form instructs the preprocessor to look for include files in the same directory of the file that contains the #include statement, and then in the directories of whatever files that include (#include) that file. The preprocessor then searches along the path specified by the /I compiler option, then along paths specified by the INCLUDE environment variable.
Angle-bracket form
This form instructs the preprocessor to search for include files first along the path specified by the /I compiler option, then along the path specified by the INCLUDE environment variable.