What is SharePoint?
Microsoft Office SharePoint Server, (MOSS) also known simply as SharePoint a collection of products and software elements that includes, a growing selection of components, web browser based collaboration functions, process management modules, search functions and a document-management platform.
SharePoint can be used to host Web sites, Intranet and Extranets that access shared workspaces, information stores and documents, as well as host defined applications such as wikis and blogs. All users can manipulate zones of the website that pull in information called "web parts" or interact with pieces of content such as lists and document libraries.
In Q1 2010, Microsoft are expected to announce the release of SharePoint 2010.
SharePoint is available as 3 different offerings:
Windows SharePoint Services - Free Version / Basic OfferingStandard versionEnterprise version
A breakdown of what each offers is below;

