This document introduces refactoring and discusses its benefits. Refactoring is defined as changing code without altering external behavior to improve internal structure. It is done to make code easier to understand and modify over time as requirements change. Common reasons for refactoring include fixing code smells like duplicated code, long methods, and comments. The document outlines when to refactor, such as when adding features or fixing bugs, and how to refactor using techniques like extracting methods, replacing temporary variables with queries, and introducing parameter objects. An example refactoring cycle is presented along with essential reading materials on refactoring.