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Lists are a key, underlying feature of a SharePoint site. They enable teams to gather, track, and share information by using a Web browser.

A list in SharePoint is a collection of data that gives you and your co-workers a flexible way to organize information.

Add columns for different types of data, such as text, currency, or multiple choice. Create views to display data effectively. Sort, group, format and filter lists to highlight the most important information. A list can include people, links, pictures, dates, and more. Track history of a list item over time with versions and use Microsoft Flow to automate processes.

For more details, see Introduction to SharePoint Lists and Data and Lists in SharePoint.