C# Boxing and Unboxing
Boxing is the process of converting a value type to the type object or to any interface type implemented by this value type. When the CLR boxes a value type, it wraps the value inside a System.Object and stores it on the managed heap. Unboxing extracts the value type from the object.
In relation to simple assignments, boxing and unboxing are computationally expensive processes. When a value type is boxed, a new object must be allocated and constructed. To a lesser degree, the cast required for unboxing is also expensive computationally.
Boxing
Boxing is used to store value types in the garbage-collected heap. Boxing is an implicit conversion of a value type to the type object or to any interface type implemented by this value type. Boxing a value type allocates an object instance on the heap and copies the value into the new object.
Consider the following declaration of a value-type variable:
int i=123;
The following statement implicitly applies the boxing operation on the variable i:
object o=i; //Implicit boxing
The result of this statement is creating an object reference o, on the stack, that references a value of the type int, on the heap. This value is a copy of the value-type value assigned to the variable i. The difference between the two variables, i and o, is illustrated in the following figure.
Unboxing
Unboxing is an explicit conversion from the type object to a value type or from an interface type to a value type that implements the interface. An unboxing operation consists of:
Checking the object instance to make sure that it is a boxed value of the given value type.
Copying the value from the instance into the value-type variable.
The following statements demonstrate both boxing and unboxing operations:
int i = 123; object o = i; //boxing int j = (int) o; //unboxing
The following figure demonstrates the result of the previous statements.

