I\'ve been doing some work on high memory issues, and I\'ve been doing a lot of heap analysis in windbg, and I was curious what the different columns really mean in \"!heap
Well, the main difference between HEAP_ENTRY and UserPtr is the due to the fact that heaps have to be indexed, allocated, filled with metadata (like the allocated length made available to user)... otherwise, how could you free(p) something without providing how many bytes were allocated? Same thing with the two size fields: one thing is how big the structure indexing the heap is, one thing is how big is the memory region made available to the user.
The FLAGS, in turn, basically specify which properties of the allocated memory block, if it is committed or just reserved, and, I guess, used by the kernel to rearrange or share memory regions if needed (but as nithins specifies they are documented in MSDN).
The PREV ptr is used to keep track of all the allocated regions and the first pointer is stored in the PEB structure so both user-space and kernel-space code is aware of the allocated heap pools.