I am a little confused after searching and reading a few topics regarding the "usual" tapping problem.
What is the difference between the tappets and the valve lifters?
I am going to do this job on a very tight budget so to get me started I need to know the favourite to be the culprit, which I can then do first and keep my fingers crossed.
Also, are there any specialist tools I may need?
I have a pretty good socket set and torque wrench etc..

SYMPTOMS:
Tapping from the word go.
Tapping starts and stops when driving
Usually stops as I slow to a stop the starts again as I am at idle. Start.....stop....start.....stop...etc....
Sometimes when starting in morning it burns oil for the first couple of hundred yards. Although overall the car doesnt burn a lot of oil.

Merc 190E 1989 2.0l. Mileage reading 90.000(NO WAY)

Thanks in advance for your trouble :-)