MATLAB is a programming language for technical computing and data analysis. It allows users to perform arithmetic operations, use mathematical functions, manipulate data, create plots and graphs, write programs using conditional statements and loops. The document provides an overview of MATLAB's interface and important terms, and demonstrates how to perform common tasks like creating arrays and matrices, plotting data, writing for and while loops, and defining functions. MATLAB is relevant for tasks in many engineering fields like signal processing, optimization, finite element analysis, and statistical analysis.