The tap operator in Angular RxJS lets you perform side effects like logging when an Observable emits values. It intercepts each emitted value, runs your side effect code, and then passes the original value unchanged to the subscriber. This means the subscriber receives exactly what the Observable emits. The example code shows an Observable emitting 1, 2, and 3. The tap operator logs each value as a side effect, then the subscriber logs the received value. The execution table traces each step: the Observable emits a value, tap logs it, then the subscriber receives it. When the Observable completes, the subscription ends. This helps beginners see that tap is for side effects only and does not alter the data flow.