Gearman is a software framework that allows distributing work across multiple machines. It consists of a daemon, clients, and workers. The daemon handles communication between clients and workers. Clients submit work to the daemon, which passes it to workers to complete. Workers register functions they can perform and handle tasks asynchronously. Gearman provides load balancing and allows processing work in parallel across languages. It can improve performance for tasks like image processing, email sending, and log analysis.