There are several different versions that are called (rightly or wrongly) "masters". The multi-track master (generally 2" x 24 track) is the original tape from the recording session wherein the individual instruments and voices were laid down in synchronous fashion at one or more studio (or location) venues. There is very often (virtually always) a certain amount of EQ and compression applied individually on each track's feed so as to get the signal "on tape" as per the engineer's best judgement. Once the multi-track tape (which can be 24, 16 or even 48 tracks) is "laid down" then the 2 track "mix-down" tape is made via mixing sessions with the producer, engineer and sometimes artists in the control room making decisions on levels, EQ, effects, compression, etc. applied to each track and to the stereo signal outgoing to the "mixdown" 2 track deck (analog or digital). This is frequently called the "master tape". This mixdown master is then sent to a mastering lab where a mastering engineer makes broad stroke decisions as to how the mixdown tape should be EQ'd and or compressed to create the "master" (analog or digital or both) from which copies will be made (vinyl and or digital copies).
The multi-track master is often brought out of the vaults years later to do a new mixdown (now called a re-mix) 2 track tape or digital file. The re-mix is then "mastered" again at a mastering lab for final decisions on overall EQ and possibly compression. This master is used to make the copies from. These re-mixed and re-mastered versions are generally issued as "re-mastered" releases. Although a "re-mastered" release could simply be a different "master" (new EQ and other processing) cut off of the original Mixdown tape or file.
Sorry for rambling, but I hope this helps :-)
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