here you go......
A Condition feature that forces a query to retrieve only the data that meets specified criteria.condition is placed on a report query to show the specific data. To define a condition Name Description and Where clause are required
A Filter enables you to view only necessary data in a report.i.e it allows you to restrict the no.of rows displayed in the report they effect only the data currently displayed in the block but not query results
Ex:select values for a variable in the report to apply a simple filter