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In this tutorial, Thomas Suit discusses the concept of a statement of work (SOW) in project management. He explains that an SOW is a document outlining the terms, objectives, scope of work, deliverables, timelines, and other expectations of a project or service contract. It acts as a guide for the work to be done between a customer and a vendor, defining the responsibilities and goals of each party. The SOW is crucial for ensuring clarity and alignment in project execution.