RSS is a format for syndicating news and content from websites. It was initially developed for news portals but is now widely used. RSS uses XML files to describe website content and items. RSS readers and authoring tools allow accessing and creating RSS feeds which can include audio files, making it useful for podcasting. Podcasting involves publishing audio files through RSS feeds which can then be downloaded and listened to on devices like iPods. It allows creating audio recordings like lectures that can be accessed after live events.