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In this tutorial, Thomas Suit discusses the concept of a Statement of Work (SOW) in project management. 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 both the customer and vendor to understand what needs to be done in the project. Ultimately, SOW defines the tasks and responsibilities agreed upon between the customer and the vendor.