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GPRs (general purpose registers)
The GPRs use 32 bytes of data memory space. They always take the address location $00-$1F in the data memory space, regardless of the AVR chip number.
I/O memory (SFRs)
The I/O memory is dedicated to specific functions such as status register, timers, serial communication, I/O ports. ADC, and so on. The function of each I/O memory location is fixed by the CPU designer at the time of design because it is used for control of the microcontroller or peripherals. The AVR I/O memory is made of 8-bit registers. The number of locations in the data memory set aside for I/O memory depends on the pin numbers and peripheral functions supported by that chip, although the number can vary from chip to chip even among members of the same family.