Coffee beans and espresso beans are both gotten from coffee, but their differences lie in the method through which they are made. The seeds of coffee "cherry" that are gotten from coffee plants, those are exactly what coffee beans are. Most times, you have two beans found in a cherry. The name given to the most popular coffee beans is Arabica, Liberica, and Robusta. Robusta and Arabica are actually the most common kinds of beans.
Both the espresso beans and the coffee beans are made from these two seeds. The processes that make espresso beans what they are, and also make coffee beans what they are just the grind, the blend, the concentration, and the roast. Coffee beans that are meant for coffee are usually roasted for a certain time and then ground to a coarse texture. The espresso beans, on the other hand, required to be roasted for a longer time and at a very high temperature.