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:

// Boxing copies the value of i into object o.
object o = i;  

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

for example:(Consider follwing C# code)

class TestBoxing
{
    static void Main()
    {
        int i = 123;

        // Boxing copies the value of i into object o.
        object o = i;  

        // Change the value of i.
        i = 456;  

        // The change in i does not effect the value stored in o.
        System.Console.WriteLine("The value-type value = {0}", i);
        System.Console.WriteLine("The object-type value = {0}", o);
    }
}
/* Output:
    The value-type value = 456
    The object-type value = 123
*/

Unboxing