Microsoft Remote Desktop is a software application that allows users to connect to and control a computer from a different location. It enables access to files, applications, and resources on a remote machine, making it useful for both personal and professional use. Users can operate their desktop as if they were sitting right in front of it, regardless of distance. This tool is particularly beneficial for remote work, allowing employees to access their office computers from home or while traveling. It supports various devices, including Windows, macOS, iOS, and Android, ensuring flexibility and convenience for users across different platforms.