Audio Units are software components used in digital audio workstations (DAWs) to create, process, and manipulate sound. They can function as virtual instruments, effects processors, or sound generators, allowing musicians and producers to enhance their audio projects. These units are designed to work seamlessly within a DAW, enabling users to easily integrate them into their workflow. Common types of Audio Units include synthesizers, samplers, and equalizers, each serving a specific purpose in music production and sound design.