The command "cp" in Linux is used to copy files and directories from one location to another. It allows users to duplicate files while preserving their original content. The basic syntax is "cp [options] source destination," where "source" is the file or directory to be copied, and "destination" is where the copy will be placed. Users can utilize various options with "cp" to modify its behavior. For example, the "-r" option enables recursive copying of directories, while the "-i" option prompts for confirmation before overwriting existing files. This flexibility makes "cp" a powerful tool for file management in Linux.