In some illustration and page layout applications, Layer is an onscreen sheet on which one can place text or graphics so that they are independent of any text or graphics on other sheets. They can be opaque or transparent.
In a computer network, Layer is a portion of the total network architecture that is differentiated from other parts because it has a distinctive function, such as preparing data to be transmitted over the network’s physical media. Functionally differentiating layers aid network design and assigning standards, or protocols, to each. See OSI Reference Model, protocol stack.