Ans: tvOS is an operating system developed by Apple Inc. to support different apps, features and functionalities of Apple TV. tvOS is derived from iOS, but it is a distinct entity that includes certain frameworks that are supported on tvOS alone. In most scenarios, the similarities between the tvOS and iOS development, along with the support of shared multi user experience, present new possibilities for app development that one cannot find on their iOS devices like the iPhones or iPads. One can create new apps or leverage iOS code as the starting node for a tvOS app.