In Herb's book "Exceptional C++", he defines:
Heap: A dynamic memory area that is allocated/freed by the malloc/free functions.
Free Store: A dynamic memory area that is allocated/freed by new/delete.
Its possible for new and delete to be implemented in terms of malloc and free, so technically, they could be the same memory area. However, as the standard doesn't specify this, its best to treat them separatly, and not to mix malloc/delete or new/free.