Enterprise Java Beans (EJBs) allow developers to create reusable components called beans that can be assembled into applications. A bean represents some business logic or functionality that can be reused across applications, such as a customer bean that represents a customer in a database. EJBs take code reuse to a new level by allowing whole functionalities to be reused rather than just code. EJBs let developers focus on business logic while the underlying services like transactions and security are handled by the EJB server.