Destination URL:

• The specific location within a site where the user who has clicked on the ad should be directed.  The destination URL does not have to match the display URL but should be in the same domain.

Most of the time it seems to be the best practice to keep the destination and display URL the same when doing pay per click ads.

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Glossary Definition From ABC’s of Online Marketing by Alexandra Wharton, Issue 22, Revenue Magazine

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