the wikipedia article is not bad, here are a couple more:
http://cnx.org/content/m11118/latest/http://www.music.sc.edu/fs/bain/atmi02/ ... audio.htmlbasically (quite basically, actually) all sounds are made of a series of different frequencies, which are referred to as partials. these blend to form the sound you hear and are what confers the sound its timbre. in the case of periodic sounds (which have a distinct pitch - a guitar note, a whistle, ...) the lower frequency is called the fundamental and the rest of the frequencies - which are (theoretically at least) integer multiples of it - are called harmonics. these can also be called overtones. in the case where the upper partials are not related to the lower frequency (say, a cymbal crash or a door slam) , these are still called overtones, but not harmonics. so the term harmonic is reserved for an integer multiple of the fundamental frequency of a sound. at least this is my impression of it.
cheers,
miguel.