In science and research, an attribute is a quality of an object (person, thing, etc.). Attributes are closely related to variables. A variable is a logical set of attributes. Variables can "vary" – for example, be high or low. How high, or how low, is determined by the value of the attribute (and in fact, an attribute could be just the word "low" or "high"). (For example see: Binary option)
While an attribute is often intuitive, the variable is the operationalized way in which the attribute is represented for further data processing. In data processing data are often represented by a combination of items (objects organized in rows), and multiple variables (organized in columns).