Taps and dies are tools used to create screw threads, which is called threading. Many are cutting tools; others are forming tools. A tap is used to cut or form the female portion of the mating pair. A die is used to cut or form the male portion of the mating pair. The process of cutting or forming threads using a tap is called tapping, whereas the process using a die is called threading.

A screw thread is a helical structure used to convert between rotational and linear movement or force. A screw thread is a ridge wrapped around a cylinder or cone in the form of a helix, with the former being called a straight thread and the latter called a tapered thread. A screw thread is the essential feature of the screw as a simple machine and also as a threaded fastener.