Power BI is a business analytics tool developed by Microsoft that enables users to visualize data, share insights, and make data-driven decisions through interactive dashboards and reports. It integrates with a wide variety of data sources, allowing users to easily connect, transform, and model data for analysis. With its intuitive drag-and-drop interface and advanced visualization capabilities, Power BI is designed for both technical and non-technical users to explore data and generate insights. It also supports collaboration by enabling report sharing across teams and embedding reports in websites or applications.