Plain Old CLR Objects
The term POCO (Plain Old CLR Object) is commonly used to refer to a .NET class that doesn't have any direct or indirect dependencies on external third party libraries. The word POCO itself doesn't say anything about whether the object contains only data or both data and behavior. However it does indicate that the class is built on top of the .NET platform.
Value Objects
A Value Object (or Data Transfer Object) is a general design pattern describing the use of objects as data structures to transport data between different parts of a system. These objects typically contain only data and no behavior other than accessor methods.
Given the above definitions it is fair to say that a Value Object built on the .NET platform without dependencies on third party frameworks is a POCO. By the same token a POCO may or may not be a Value Object depending on its structure and how it's used.
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