The Quantum Hall Effect is a phenomenon observed in two-dimensional electron systems subjected to low temperatures and strong magnetic fields. When these conditions are met, the electrical resistance of the material quantizes, meaning it takes on discrete values rather than a continuous range. This effect is a result of the behavior of electrons in a magnetic field, leading to the formation of quantized energy levels known as Landau levels. This effect has significant implications in physics and materials science, as it provides insights into the behavior of electrons in topological insulators and other advanced materials. The Quantum Hall Effect has also been instrumental in defining the standard for electrical resistance, showcasing the interplay between quantum mechanics and macroscopic physical properties.