A statement of work (SOW) is

[a] statement of the technical specification in the RFP that describes the work or system required by the government.[1]

[t]hat portion of a contract that establishes and defines all nonspecification requirements for contractor's efforts either directly or with the use of specific cited documents.[2]


  1. NIST Special Publication 800-4, App. D, Glossary.
  2. Defense Acquisition University, Glossary, at B-172 (13th ed. Nov. 2009) (full-text).
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