The set of paths where the compiler looks for the header files can be checked by the command:-
cpp -v
If you declare #include "" , the compiler first searches in current directory of source file and if not found, continues to search in the above retrieved directories.
If you declare #include <> , the compiler searches directly in those directories obtained from the above command.
Source:- http://commandlinefanatic.com/cgi-bin/showarticle.cgi?article=art026