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ashish jadhav 9ashish jadhav 9 

if I made changes on OWD & then make changes in profile for the same object what will happen?

If in OWD I've given read/write access to account object and then in profile I revoke all access then what will happen?

Organization-Wide Defaults control the sharing of a record whereas the Profile Permissions defines what each profile can do with the shared record.
So your read only user would only be able to read the records and not modify them but they would be able to read records they do not own.
If they did not have read on the object then they would not be able to access the records at all.

For more insights :  http://salesforce.stackexchange.com/questions/60656/profile-permissions-v-s-org-wide-defaults
DeepthiDeepthi (Salesforce Developers) 
Hi Ashish,

Profile is used for Object level access. And OWD is used for record level access. So,if you want to create or edit any record you must have to Read / Write permision on that Object. Profiles give users permission to each object and determine what a user can do to records within the object.

In your case, if you remove all the access for account object for Profile and set read / Write access for the record of that Object then you willn't be able to see any records in account.This is because in profile level permissions overrides the OWD.

Hope this helps you!
Best Regards,