CPU Profiling is a technique used to analyze the performance of a computer's Central Processing Unit (CPU) while running applications. It helps identify which parts of a program consume the most processing power, allowing developers to optimize their code for better efficiency. By understanding how the CPU is utilized, programmers can make informed decisions to enhance performance. During CPU Profiling, various tools and methods are employed to gather data on CPU usage, such as sampling and instrumentation. This information can reveal bottlenecks, excessive resource consumption, and areas for improvement, ultimately leading to faster and more responsive applications.