Gray matter is a key component of the central nervous system, primarily found in the brain and spinal cord. It consists mainly of neuronal cell bodies, dendrites, and unmyelinated axons. This tissue is crucial for processing information, as it plays a significant role in muscle control, sensory perception, memory, emotions, and decision-making. In the brain, gray matter is located on the outer layer, known as the cortex, while deeper structures contain clusters of gray matter called nuclei. The amount and health of gray matter can influence cognitive abilities and is often studied in relation to various neurological conditions, including Alzheimer's disease and multiple sclerosis.