Abstraction is a fundamental concept in computer science and mathematics that involves the process of simplifying complex systems or ideas by focusing on the essential details and ignoring irrelevant information. Abstraction allows us to work with complex systems or ideas in a more manageable way, by creating models or representations that capture the key features of the system or idea while hiding unnecessary details. In computer science, abstraction is often used in programming to create reusable and modular code, making it easier to understand and maintain software systems. Abstraction is also important in mathematics, where it is used to generalize concepts and make them applicable to a wider range of situations. Overall, abstraction plays a crucial role in simplifying complex systems and ideas, making them more manageable and easier to work with.