Source : Free On-Line Dictionary of Computing

application layer
     
         The top layer of the {OSI} seven layer model.
        This layer handles issues like {network transparency},
        resource allocation and problem partitioning.  The application
        layer is concerned with the user's view of the network
        (e.g. formatting {electronic mail} messages).  The
        {presentation layer} provides the application layer with a
        familiar local representation of data independent of the
        format used on the network.
     
        (1994-11-28)