REST (representational state transfer) is a simple means of providing SOA for declarative (noun-based) systems.
REST is neat because it is relatively easy to design for and implement, and straightforward to connect to. Roy Fielding's PhD thesis has come a long way, and many of the more dynamic development communities (Ruby on Rails is a good example) have embraced it fully.
I've written a lot about REST in the past, and figure to write more in the future. To summarize REST benefits in a single sentence: "REST lets developers design the machine interface to their web applications 'for free' - as part of the regular, human-interface design process."
In the meantime, this morning the RSS net served up a bunch of great links this morning. To get a better sense of REST, you might follow the following links:
Enjoy.