I am new for both concepts.
1) I want to know that MVC and WPF is same concepts but WPF for desktop while other is for WEB ?
2) Will be easy to learn other one If i learn one of them ?
I think you probably meant "ASP.NET MVC" technology when you were talking about "MVC" (based on the tags of your question). Anyway, here are a few points that may clarify what is going on:
ASP.NET MVC is a technology for developing web applications based on the model-view-controller (MVC) pattern. You can twist it a little bit, but the framework is specifically desgined to work with this pattern.
WPF is a technology for developing windows applications. You can use various different design patterns when writing WPF applications, but the most popular one these days is called model-view-viewmodel (MVVM). You could also use the MVC pattern (organization of components) when writing WPF applications, but that wouldn't work as nicely as more native approaches.
So, regarding your questions:
They are not the same concepts - the technologies are different and the usual patterns (ways of organizing code) used with the two technologies also differ.
Learning one technology may make it easier to understand the other one slightly, because they are both .NET GUI frameworks and share some concepts. However, I don't think this will help a lot.