The Gauss-Seidel Method is an iterative technique used to solve systems of linear equations. It improves upon the Jacobi Method by using the most recent values of the variables as soon as they are computed, which often leads to faster convergence. This method is particularly useful for large systems where direct methods, like Gaussian elimination, may be computationally expensive. In the Gauss-Seidel Method, each equation is solved for one variable at a time, and the results are substituted back into the other equations. This process continues until the solution converges to a desired level of accuracy, making it a practical choice for many engineering and scientific applications.