A TOWS matrix is "a distillation of the findings of the internal and external audits which draws attention to the critical organisational strengths and weaknesses and the opportunities and threats facing the company". (Kotler et al 2005)
Within the last post, we looked at the SWOT analysis. Similarly to the SWOT analysis TOWS matrix includes strengths and weaknesses, but it also shows how each can affect the other ones. Including internal and external factors. A TOWS matrix is more strategic and analytical than analysis.