Are All terrain bikes and Mountain bikes the same thing?

Yes, they are the same thing.
You can see both the abbreviations for MTB (mountain bike) or ATB (all terrain bike), but they are talking about the same thing.

Helmets should be comfortable and not look too ridiculous (and probably not old, secondhand, or too cheap),

Yes, gloves are necessary, even if you don't plan to fall. I have even been able to develop callouses through gloves.

Clothing should be breathable and keep the sun off of you (we can't trust sunblock anymore).

All terrain bikes and mountain bikes are the same thing.

The best helmet is one that is comfortable so you'll wear it. You need to try on different ones to see which ones fit your head best becasue they're not all designed the same.

Cycling shorts with the insert - known as a chamois (pronounced 'shammey') - really help to prevent chafing on your crotch and thighs, gloves really help to prevent soreness in your hands.
I disagree, all terrain bikes are not the same as mountain bikes...all terrain bikes, are less rouged, and usually only have the front shock, (or a really wimpy full shock). Also the tires are less aggressive, and are usually thinner...for more info talk to a local BIKE shop (not someone at Wall-Mart).

As for the helmet, anything works, i prefer Pyro helmets, but bell makes good ones also...

Although they're not necessary, I really recommend wearing gloves. Even if you don't think you'll fall. Reason being, is IF you do fall they keep your hands from having 4 layers of skin peeled off them...(trust me, i still have scars on my hands from a crash 4 weeks ago)
9 years of BMX, Mountain, and Road biking
There are a lot of different terminology for the same thing. I think they're the same. In a way, I think mtb should be all terrain.

But anyway, I think they could be the same.

And there are a lot of different type of mountain biking, so it's real hard to put a black line somewhere and say.. from this to this is XC, from this to that is free ride and such..

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