Turing Machine is an imaginary device that operates on the strip of the tap according the table of well defined rules. The Turing machine is personalized to simulate the logic of any computer designing algorithm. And Turing machine is mainly useful to provide the details of CPU inside the computer. Turing machine was invented in 1936 by Mr. Alan Turing, this machine is also known as a-Turing, Turing machine is not indented as a practical technology but it is hypothetical device that is useful for the scientist to understand the limit of the computer computation system. There are different types of Turing machine are proposed to solve all kind of computer problem. Eg. Universal Turing machine (UTM) etc. this Turing machine is helpful to simulate any other Turing machine. This book is very helpful to the beginners who want to study the concept of Turing machine and P and NP problems. Last chapter of the book contain problem and solution that is very help to the student, engineers, scientist, etc. to catch up the brief concept of Turing machine.