The IP Multimedia Subsystem (IMS) is the key element in the 3G architecture that makes it possible to provide ubiquitous (i.e. Being present everywhere at once) cellular access to all the services that the Internet provides.
IMS Vision:
Picture yourself accessing your favorite web pages, reading your email, watching a movie or taking part in a video conference wherever you are by simply pulling a 3G hand held device out of your pocket. This is the IMS vision.