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In this tutorial, Thomas Suit discusses the concept of a Statement of Work (SOW) in project management. The SOW is a document that outlines the terms and objectives of a project or service contract, including the scope of work, deliverables, timelines, and expectations. It serves as a guide for the customer and vendor to understand what needs to be done. The SOW is crucial in defining the work that needs to be completed and the expectations between both parties.