The `<thead>` element is part of HTML, specifically used in tables to group the header content. It helps define the top section of a table, making it easier for browsers and assistive technologies to understand the structure of the data. Typically, the `<thead>` contains one or more rows of header cells, which are defined using the `<tr>` and `<th>` elements. Using `<thead>` improves the accessibility and readability of tables, especially when combined with other elements like `<tbody>` for the main content and `<tfoot>` for the footer. This organization allows users to quickly identify the purpose of each column, enhancing the overall user experience when viewing tabular data.