Simple Object Access Protocol (SOAP)

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Simple Object Access Protocol (SOAP) is a protocol for implementing Web Services. SOAP features guidelines that allow communication via the Internet between two programs, even if they run on different Platforms, use different technologies and are written in different programming languages.

Today, this term is simply known as SOAP and is not considered an acronym.

Source: https://www.techopedia.com/definition/1313/simple-object-access-protocol-soap