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Tau functions are an important ingredient in the modern theory of integrable systems, and have numerous applications in a variety of other domains. They were originally introduced by Ryogo Hirota in his direct method approach to soliton equations, based on expressing them in an equivalent bilinear form. The term Tau function, or τ {\displaystyle \tau } -function, was first used systematically by Mikio Sato and his students in the specific context of the Kadomtsev–Petviashvili equation, and related integrable hierarchies. It is a central ingredient in the theory of solitons. Tau functions also appear as matrix model partition functions in the spectral theory of Random Matrices, and may also serve as generating functions, in the sense of combinatorics and enumerative geometry, especially in relation to moduli spaces of Riemann surfaces, and enumeration of branched coverings, or so-called Hurwitz numbers.