A comprehensive overview is presented of recent observational and theoretical results on solar wind structures and fluctuations and magnetohydrodynamic waves and turbulence, with preference given to phenomena in the inner heliosphere. Emphasis is placed on the progress made in the past decade in the understanding of the nature and origin of especially small-scale, compressible and incompressible fluctuations.

Turbulence models to describe the spatial transport and spectral transfer of the fluctuations in the inner heliosphere are discussed, and results from direct numerical simulations are dealt with. Intermittency of solar wind fluctuations and their statistical distributions are briefly investigated. Studies of the heating and acceleration effects of the turbulence on the background wind are critically surveyed.

Finally, open questions concerning the origin, nature and evolution of the fluctuations are listed, and possible avenues and perspectives for future research are outlined.