The AudioBufferSourceNode is a part of the Web Audio API, which allows developers to play audio data stored in an AudioBuffer. This node can be used to create sound effects, music, or any audio content in web applications. It provides features like looping and playback control, making it versatile for various audio applications. To use an AudioBufferSourceNode, you first need to create an AudioContext and load audio data into an AudioBuffer. Once the buffer is ready, you can create the source node, connect it to the audio context's destination, and start playback. This makes it a fundamental tool for web-based audio manipulation.