Developing and solving material balance equations are basic and fundamental steps to design almost all chemical processes including separation, reaction, heating, and cooling processes. In this class, students will be acquiring various knowledges associated with these subjects. Especially definitions of system variables including both intensive and extensive variables are introduced at the begining of the class followed by the methods of converting one unit into another for each variables. Later, the concept of the degree of freedom is provided as it is required to set up independent material balance equations for a given process. Finally, various practical examples are introduced for students to pratice developing and solving material balance equations. Computer softwares specifically developed to solve material balance equations is to be taught tthrough the cumputer lab classes.