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Insulation resistance determines the healthiness of insulating medium.
Whereas winding resistance is used to calculate the resistance of the coil which opposes flow of current.
Insulation resistance is the electrical resistance of the insulation which is used to insulate the winding. This value is typically in the range of Mega Ohm.
Winding resistance is the resistance of the winding. It will be in the range of 1 to 2 Ohm.