I am learning iOS development in Objective-C, and I have found a lot of code examples.
Some of them, though, say that they are only for Mac OS X (not iOS).
C
Application Framework For
i) Cocoa is the application framework for Mac OS X.
ii) Cocoa Touch is the application framework for iPhone and iPod Touch.
Frameworks
i) Cocoa: Foundation and AppKit.
ii) Cocoa Touch: Foundation and UIKit
Absence of certain classes
Cocoa has NSHost and Cocoa Touch doesn't
API
i) Cocoa:  All the classes used in Cocoa have the NS prefix Ex: NSTextField
ii) Cocoa Touch: classes used in Cocoa have the UI prefix Ex: UITextField
MVC patterns
i) Cocoa: Cocoa has multiple alternative design patterns – in addition to MVC
ii) Cocoa Touch: The iPhone SDK has a reinforced MVC system, which performs better than the default MVC in Cocoa
Other Differences
There Are also Differences In App Lifecycle, Sandboxing ,Memory Footprint
Links:
http://teks.co.in/site/blog/cocoa-vs-cocoa-touch-beginners-guide/
http://iphonenativeapp.blogspot.in/2011/02/difference-between-cocoacocoa-touch-and.html
https://iphonecodecenter.wordpress.com/tag/difference-between-cocoa-cocoa-touch/