Rows of items containing columns of information.
Lists are a key, underlying feature of a SharePoint site. They enable teams to gather, track, and share information by using a Web browser. Lists can (almost) contain any range of items such as documents, messages, announcements and pages.
A list in SharePoint is used to store data across columns in separate rows. You can think of a list as a table in a database that will have columns and rows. You can also think of it as a spreadsheet with columns and rows. Items such as issues, software bugs, employee addresses, phone numbers, web site links or pretty much anything else can be stored. The data in the list is displayed through views. A list will always have a default view that displays all items. You may create any number of views and choose which columns to display, what to filter by, how to order by and what to group on.
You can read more about SharePoint list, here.
Questions having the tag list regards development, design, configuration and use of lists in SharePoint.