We discuss the theory of transport properties of charged particles in an electric andrnmagnetic fields on aspects relevant to Hall effect and magnetoresistancce. We begin byrnreviewing magnetic properties of matter in relation to the external applied magneticrnfield. We show that charged particles moving in a magnetic field follow a curved pathrnbecause of Lorentz force. When a current carrying conductor is placed in a magneticrnfield, the charge carriers begin following the curved path in the sample of a conductorrnuntil the field is balanced by the Hall field produced. This deflection of electrons fromrntheir line of path gives rise to the increase in path length of electrons in the conductorrnand in turn this reduces the effective current in the conductor. As a result at roomrntemperature and rather low values of magnetic field, resistance of the material increasesrnlinearly with the magnetic field strength. And finally we tried to review that at highrnmagnetic fields and low temperatures (about 4 K), the Hall resistance does not increasernlinearly with the field; instead, the plot showed a series of â€œstair stepsâ€. The explanationrnfor this effect involves the circular paths in which electrons are forced to move by thernfield. As the field increases, the orbital radius decreases, permitting more orbits tornbunch together on one side of the material. In this regard integer (IQHE) and fractionalrn(FQHE) quantum Hall effects are discussed.