Microsoft SQL Server is a relational database management system developed by Microsoft. It is designed to store, retrieve, and manage data efficiently, allowing users to create and manage databases for various applications. SQL Server supports a range of data types and provides tools for data analysis, reporting, and business intelligence. The system uses Structured Query Language (SQL) for querying and managing data, making it accessible for developers and data analysts. SQL Server is widely used in businesses of all sizes, offering features like security, scalability, and high availability to ensure that data is protected and accessible when needed.