Boxing is the process of explicitly converting a value type into a corresponding reference type. Basically, this involves creating a new object on the heap and placing the value there. Reversing the process is just as easy with unboxing, which converts the value in an object reference on the heap into a corresponding value type on the stack. The unboxing process begins by verifying that the recipient value type is equivalent to the boxed type. If the operation is permitted, the value is copied to the stack.