As operator allows you to perform conversions between compatible reference types. Consider the following example...
using System;
class Employee { public int a = 10; }
class Manager : Employee { }
class Program
{
static void Main(string[] args)
{
Employee emp = new Employee();
// emp1 would point to the same object as emp
Employee emp1 = emp as Employee;
Console.WriteLine(emp1.a);
// emp2 would be null
var emp2 = emp as Manager;
}
}