The acronym Turing machine refers to a theoretical computational model proposed by Alan Turing, designed to explore the limits of what can be computed. It consists of an infinite tape divided into cells, a read/write head, and a set of rules governing its operation. Although Turing machines are abstract, they serve as foundational concepts in computing theory, illustrating the principles of algorithmic computation and decidability. Their significance persists in modern computer science, providing insights into the capabilities and limitations of computational systems.