N-Tier architecture is an industry-proved software architecture model, suitable to support enterprise-level client/server applications by resolving issues like scalability, security, fault tolerance and etc. .NET has many tools and features, but .NET doesn’t have pre-defined ways to guard how to implement N-Tier architecture. Therefore, in order to achieve good design and implementation of N-Tier architecture in .NET, understanding fully its concepts is very important. However, many of us may hear, read or use N-Tier architecture for many years but still misunderstand its concepts more or less. This article tries to clarify many basic concepts in N-Tier architecture from all aspects, and also provide some practical tips. The tips in this article are based on the assumption that a team has a full control over all layers of the N-Tier architecture.