Moq is a mocking library for .NET that takes advantage of .NET 3.5 and C# 3.0 features to be the most productive and refactoring-friendly mocking library available. Mocking libraries allow developers to mock or fake dependencies for classes to enable isolated unit testing. Moq is used to mock objects that are non-deterministic, difficult to initialize, don't yet exist, or would include unnecessary test code. Moq allows creating mock instances, setting expectations on mocks, and using mocks in tests. The document provides an example of mocking HttpContext and includes references for more information on Moq.