With #import you can't have loops. If A.h does #import B.h and B.h does #import A.h the compiler will not be able to resolve the loop. The program will not compile.
That's where you need @class. @class just says "there's a class called B, you'll find out about it later." That's all the compiler needs to know if A.h has pointers to class B.
In the .m file you need to use #import, because you need to know about all of the methods and properties defined in the .h file.
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