A Control Unit (CU) is a crucial component of a computer's central processing unit (CPU). It directs the operation of the processor by managing the flow of data between the CPU, memory, and input/output devices. The CU interprets instructions from programs and generates control signals to execute them, ensuring that all parts of the computer work together efficiently. The Control Unit does not perform calculations or store data itself; instead, it coordinates the activities of other components, such as the Arithmetic Logic Unit (ALU) and memory. By managing these interactions, the CU plays a vital role in the overall functioning of a computer system.