This document discusses boxing and unboxing in .NET. It begins by defining boxing as allocating an object to store a value type, while unboxing extracts the value type from the object. It then demonstrates through examples that boxing and unboxing have performance overhead compared to using value types directly. The document also discusses issues that can occur with boxing/unboxing like exceptions from incompatible type conversions. Finally, it recommends tools like ILDasm, ILspy and BoxCop for detecting boxing/unboxing in code.