The account in Unix and Unix-like operating systems that has access to most of the system (or not all). With this account, you can do many things that normal users without sudo "super user do" access cannot do, such as editing configuration files, software management, user management, and more. It is usually created by the system after the OS installation is finished, however the password may be set during the installation or after the installation.
If you know the password for the root account, do not play with the system unless you know what you're doing.