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According to the MSKB article Environment variables in Windows NT:

User environment variables....take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}

According to the MSKB article Environment variables in Windows NT:

User environment variables....take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}

According to the MSKB article Environment variables in Windows NT:

User environment variables....take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}

According to the MSKB article Environment variables in Windows NT:

User environment variables....take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}

According to the MSKB article Environment variables in Windows NT, user environment variables override system variables:

User environment variables can be viewed from Control Panel....these variables take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path. Then the path from the AUTOEXEC.BAT file is appended.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}

According to the MSKB article Environment variables in Windows NT:

User environment variables....take precedence over system environment variables.

One notable exception is the PATH variable which is a combined result of the system and user variables:

The Path is constructed from the system path, which can be viewed in the System Environment Variables field in the System dialog box. The User path is appended to the system path.

The article also discusses identical exceptions for the expansion of the LibPath and Os2LibPath variables as well as how those specified in autoexec.bat are handled. These points are likely to find little relevance in today's typical environments.

^{Credit to this SO answer}