Gan is the godlike figure that arose from the waters of the Prim who spun the physical universe from his navel and is the spirit of the Dark Tower. Others say Gan rose from the Prim and Mid-World emerged from him breaking apart into many parallel worlds. After the Prim receded the Beams and the Dark Tower remained forming the framework of the time/space continuum.
It is thought by some that the tower itself could be the embodiment of Gan as the Sisters from Our Lady Of The Rose believe.
When Roland and Eddie cross paths with "Stephen King" in Song Of Susannah, they theorize that he may be Gan himself, or an avatar of him, or at least strongly influenced by him, and thus place the protection of the writer as the second most important task entrusted to the Tet Corporation (after the protection of the Rose).
At the end of the series you find out the the dark tower is the body of gan. Roland finds a door at the top of the tower, and realizes he has climbed the tower before. Gan pushes Roland through the door, and forces him to relive his journey from the beginning of the series, again. Roland has already completed this loop before, and as Gan pushes Roland through the door he gives him the horn of eld this time and tells him "things may be different this time"
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