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SharePoint Online is a cloud-based service, hosted by Microsoft, for businesses of all sizes. as an alternative to installing and deploying SharePoint Server on premises. Any business can now simply subscribe to SharePoint Online to provide their employees with an enterprise-grade solution to create sites to share documents and insights with colleagues, partners and customers.
Along with Office Professional Plus, Exchange Online and Lync Online it is part of Microsoft Office 365.
SharePoint Online provides sites to:
Learn about the developer features that are coming to SharePoint Online, strategies and patterns for successfully developing on SharePoint Online, and links to additional resources for developers to deepen their knowledge of these extensibility features.
Note: This article is prerelease documentation for SharePoint Online and is subject to change. It describes functionality that is available in the SharePoint Online Beta program, based on Microsoft SharePoint 2010 technology, not the current SharePoint Online subscription service. For more information about the SharePoint Online Beta service, see the SharePoint Online home page for the Office 365 Beta program.
Read more here.
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Bill Zack