This document discusses structures and unions in C programming. It defines a structure as a user-defined data type that groups elements of different data types together under a single name. Structures allow members to be accessed and processed separately. Unions are similar to structures but all members share the same memory location, whereas structure members each have their own location. The document provides examples of defining, initializing, accessing structure members, passing structures to functions, pointers to structures, arrays of structures, and nested structures. It also compares the differences between structures and unions in terms of memory usage and member access.