COM, or Component Object Model, is a Microsoft technology that allows software components to communicate with one another. It enables different programs to work together, regardless of the programming languages they were written in. This is particularly useful for creating reusable software components that can be integrated into various applications. COM is widely used in Windows operating systems and supports the development of applications that can share data and functionality. It provides a standard way for software components to interact, making it easier for developers to create complex systems. Key concepts related to COM include ActiveX, OLE, and DCOM.