A Turing machine is a mathematical model of computation that consists of an infinite tape divided into cells, a head that reads and writes symbols on the tape, a finite set of states, and transition rules determining the behavior of the machine. In each step, the machine reads the symbol under the head, changes state according to the transition rules, writes a symbol, and moves the head left or right. The language accepted by a Turing machine is the set of strings that cause the machine to enter an accepting state. Turing machines can be constructed using techniques like storing information in the finite control, using multiple tracks or tapes, and implementing subroutines.