The TATA box is a DNA sequence found in the promoter region of genes in eukaryotes, recognized by transcription factors and RNA polymerase II to initiate transcription. It typically consists of a consensus sequence that includes thymine (T) and adenine (A) nucleotides, usually located about 25 to 30 base pairs upstream from the transcription start site. This element plays a critical role in the assembly of the transcription machinery, marking the beginning of the transcription process.