The system of real numbers, while vast, is incomplete. A simple quadratic equation such as \(x^2 = -1\) has no solution within the real numbers. To address this, we extend the real number line into a two-dimensional plane, introducing a new number, the imaginary unit \(i\). This extension forms the set of complex numbers, \(\C\), a system where not only does \(x^2 = -1\) have a solution, but every non-constant polynomial with real (or complex) coefficients has a complete set of solutions in \(\C\) (Fundamental Theorem of Algebra). This chapter introduces the algebraic foundations of complex numbers, their operations, and their power in solving equations.