Namespaces organize code into logical groups and prevent naming conflicts. They provide a hierarchical organization system for types.
Benefits:

• Avoid naming collisions
• Organize related functionality
• Improve code readability
• Enable partial type loading

namespace MyCompany.DataAccess
{
    public class DatabaseConnection { }
}
namespace MyCompany.UI
{
    public class DatabaseConnection { } // Same name, different namespace
}