The paper introduces the concept of $k$-essence as a dynamical solution to explain the universe's transition into an accelerated expansion phase without fine-tuning of parameters or anthropic arguments. $k$-essence is based on the idea of a dynamical attractor solution that acts as a cosmological constant only at matter-domination, overtaking the matter density and inducing cosmic acceleration. The authors present the basic theory of $k$-essence and dynamical attractors, focusing on evolving scalar fields with non-linear kinetic energy terms. They classify attractor solutions into two classes: one where cosmic acceleration continues indefinitely and another where it has a finite duration. The paper also discusses the conditions for constructing viable Lagrangians and provides illustrative examples to demonstrate how $k$-essence can naturally lead to cosmic acceleration at the present epoch.The paper introduces the concept of $k$-essence as a dynamical solution to explain the universe's transition into an accelerated expansion phase without fine-tuning of parameters or anthropic arguments. $k$-essence is based on the idea of a dynamical attractor solution that acts as a cosmological constant only at matter-domination, overtaking the matter density and inducing cosmic acceleration. The authors present the basic theory of $k$-essence and dynamical attractors, focusing on evolving scalar fields with non-linear kinetic energy terms. They classify attractor solutions into two classes: one where cosmic acceleration continues indefinitely and another where it has a finite duration. The paper also discusses the conditions for constructing viable Lagrangians and provides illustrative examples to demonstrate how $k$-essence can naturally lead to cosmic acceleration at the present epoch.