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In a database, records refer to a collection of related data items treated as a unit. They are often organized into fields (columns) and contain information about a specific entity, such as a person, product, or transaction. For example, in a database of employees, each record might represent a different employee and contain fields such as name, employee ID, department, and salary. Records are fundamental to the structure of a database and are used to store, retrieve, and manipulate data efficiently.