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Well they are both ways of describing proportion but they are slightly different. Percentages are basically a fraction where the bottom number is equal to 100.
For example: 75% = 75/100 and 22% = 22/100.
It gets slightly more complicated going the other way as if you wanted to convert a fraction to a percentage you need to convert the bottom number of the fraction to 100 before you can see the percentage.
For example: 1/4 = 25/100 = 25% and 2/5 = 40/100 = 40%
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Convert between decimals, fractions and percentages
The one word that could describe all these three is PROPORTION. Decimals, fractions and percentages are simply three different ways of expressing a proportion of something. Its important that you see them as closely related to one another and are completely interchangeable with each other.
This table shows the common conversions which you should be able to know without having to work them out each time:
For those that you don't know there are some simple methods for converting between the three types.
The Awkward One  Decimals to Fractions
Converting decimals to fractions is fairly straight forward when you have exact (terminating) decimals. It's probably best illustrated by examples, hopefully from these you should be able to work out the rule...
(Just remember to simplify them down where you can)
Recurring Decimals into Fractions
Even the scary looking recurring decimals like 0.33333... are actually just exact fractions in disguise. There are two ways to tackle these:
1) by UNDERSTANDING
2) by just LEARNING THE RESULT
Understanding
 Find the length of the repeating sequence and multiply by 10, 100, 1000, .... or whatever to move it all up past the decimal point by one full repeated lump. e.g. 0.231234234... x 1000 = 234.234234...
 Subtract the original number, r, from the new one (which in this case is 1000r). i.e. 1000r  r = 234.234234...  0.234234... giving: 999r = 234
 Then just DIVIDE to leave r:
Learning The Result
The fraction always has the repeating unit on the top and the same number of nines on the bottom, its as easy as that!
(Again, remember to simplify them down where you can)
Follow the links below to see how this topic has appeared in past exam papers
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