What is the difference between web.config timeout and IIS timeout?

Question

What is the difference between the following entry in web.config:

And this setting in IIS 7.5 (Default we

Answer 1

The connection timeout is how long a connection from a browser to the server should take till it times out. So, when the browser requests a page/image/resource, how long should IIS wait till it terminates the connection. It is stated in seconds.

It can also be set in the web.config (example is for 2 minutes, 120 seconds):

The session timeout is how long the session can live. This is across multiple connections and is stated in minutes.

They are two different settings that control different things.