In Emacs, file has the same meaning as in the operating system, and is used for permanent storage of data. A buffer is the internal representation of a file being edited. Files can be read into buffers using C-x C-f, and buffers can be written to files using C-x C-s (save file at its current location) or C-x C-w (write file to a different location, prompting for it - the equivalent of Save as).