A Universal Turing Machine (UTM) is a theoretical construct that can simulate any other Turing machine by reading a description of the machine and its input on its tape. It is significant in understanding computability because it demonstrates that a single machine can perform any calculation or computation that any other Turing machine can, given the right input and description. The UTM essentially captures the essence of what it means for a function to be computable, highlighting the concept of universality in computation.
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