MATLAB is a high-level programming language and environment used for computational tasks. It allows faster computation than languages like C/C++. MATLAB also supports graphical user interfaces (GUIs) to interact with programs visually instead of only through text commands. M-files store MATLAB commands and functions as text files to allow code reusability. Callback functions in MATLAB allow code layers to call subroutines defined in other layers. The document goes on to describe using MATLAB for structure analysis including beam bending, torsion, stresses, and strains. It mentions testing, advertising, and opportunities for workshops and self-study using MATLAB.