Source : Free On-Line Dictionary of Computing

Simple Object Access Protocol
     
         (SOAP) A minimal set of conventions for invoking
        {code} using {XML} over {HTTP}.
     
        {DevelopMentor}, {Microsoft Corporation}, and {UserLand
        Software} submitted SOAP to the {IETF} as an internal draft in
        December 1999.
     
        Current version: SOAP 1.1 defined by {World Wide Web
        Consortium}.
     
        {(http://www.w3.org/TR/SOAP/)}.
     
        (2000-01-08)