In Chapter 3 of our exploration of Complexity Theory, we delve into the foundational concepts of computational classes, particularly P, NP, and NP-completeness. This chapter aims to elucidate the significance of polynomial time as a measure of computational efficiency and the implications of problems being solvable in polynomial time versus those that are not. We discuss the formal definition of NP problems, highlighting the critical role of verification in understanding their complexity. Furthermore, we introduce the concept of NP-completeness, illustrating it through classic examples such as the Traveling Salesman Problem and the Boolean satisfiability problem (SAT). The chapter emphasizes the importance of reductions in establishing NP-completeness and provides a framework for understanding why proving P ≠ NP remains one of the most profound open questions in computer science. Through this discussion, we aim to foster a deeper appreciation for the intricate relationships between different complexity classes and the implications these relationships have on algorithm design and computational theory.