A spline is a smooth curve that passes through or near a given set of points.
The SPLINE command creates a type of curve known as a nonuniform rational B-spline (NURBS). A NURBS curve produces a smooth curve between control vertices or fit points. The spline on the left is drawn with fit points, and the spline on the right is drawn with control vertices.

Close the spline so that the start and endpoints are coincident and tangent.
Splines are a critical tool for creating NURBS surfaces for 3D modeling. You can revolve, loft, sweep, and extrude open and closed splines to create surface objects.
Fit Points vs. Control Vertices
There are different drawing options available depending on whether you use fit points or control vertices.