An Abstract Syntax Tree (AST) is a data structure used in computer science to represent the structure of source code. It breaks down the code into its components, such as expressions, statements, and operators, in a tree-like format. Each node in the tree corresponds to a construct in the programming language, making it easier for compilers and interpreters to analyze and manipulate the code. ASTs are essential in various programming tasks, including code analysis, optimization, and transformation. They help tools like compilers and static analyzers understand the code's logic without being concerned with its actual syntax, allowing for more efficient processing and error detection.