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dry rock (sometimes called base rock) is just porus rock that is used because it proviedes a large surface area for benificial bacteria to grow. Live rock is just base rock that has been cured (sometimes called cycled). Which means that it already has the bacteria grown on it. It may also have other life on it such as copapods, coraline algae, sponges, and all sorts of other little things. Check out these two articles that will give you a good explanation.
Just to verfiy, this rock needs to be cured and will become live rock. It is a lot less in price and I want to make sure this is the same as "wet" rock and will work in a FOWLR tank.