Igneous rocks form from magma (molten rock beneath the Earth's surface) or lava (magma that has erupted onto the Earth's surface).

Here's a breakdown:

* Magma: When magma cools and solidifies, it forms intrusive igneous rocks. These rocks typically have larger crystals because they cool slowly beneath the surface. Examples include granite and gabbro.

* Lava: When lava cools and solidifies, it forms extrusive igneous rocks. These rocks typically have smaller crystals or are glassy because they cool quickly on the surface. Examples include basalt and rhyolite.

So, while the material is essentially the same (molten rock), the location and rate of cooling determine the type of igneous rock that forms.