The CPU or central processing unit is the brain of the computer. It consists of an arithmetic logic unit (ALU) and a control unit (CU). The ALU performs arithmetic and logic operations on data while the CU organizes the processing of data and instructions by controlling and coordinating the other units. The CPU contains registers for temporary storage of data, instructions, and results. Important registers include the accumulator, instruction register, program counter, and memory address register. The size and number of registers determine the power and speed of the CPU.