The Twitter Hash Tag: What Is It and How Do You Use It?

A hash tag is simply a way for people to search for tweets that have a common topic. For example, if you search on #LOST (or #Lost or #lost, because it's not case-sensitive), you'll get a list of tweets related to the TV show. What you won't get are tweets that say "I lost my wallet yesterday" because "lost" isn't preceded by the hash tag.

source

http://www.techforluddites.com/2009/02/the-twitter-hash-tag-what-is-it-and-how-do-you-use-it.html
http://support.twitter.com/entries/49309-what-are-hashtags-symbols

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