This review discusses the role of long non-coding RNAs (lncRNAs) in gene regulation and their biological functions. LncRNAs, defined as RNAs longer than 200 nucleotides that do not code for proteins, are widely expressed and play crucial roles in various cellular processes. The biogenesis of lncRNAs differs from that of mRNAs, involving distinct transcription, processing, export, and turnover mechanisms. LncRNAs can modulate chromatin function, regulate gene expression, and affect mRNA stability and translation. They also participate in the formation and regulation of membraneless nuclear bodies and organelles. The review highlights the mechanisms of lncRNA biogenesis, localization, and functions in transcriptional and post-transcriptional gene regulation, as well as their potential therapeutic applications. The dysregulation of lncRNAs has been linked to various diseases, including neuronal disorders, immune responses, and cancer, making them potential biomarkers and therapeutic targets. The review also discusses the complex regulatory networks involving cis-acting lncRNAs and their roles in gene silencing and activation.This review discusses the role of long non-coding RNAs (lncRNAs) in gene regulation and their biological functions. LncRNAs, defined as RNAs longer than 200 nucleotides that do not code for proteins, are widely expressed and play crucial roles in various cellular processes. The biogenesis of lncRNAs differs from that of mRNAs, involving distinct transcription, processing, export, and turnover mechanisms. LncRNAs can modulate chromatin function, regulate gene expression, and affect mRNA stability and translation. They also participate in the formation and regulation of membraneless nuclear bodies and organelles. The review highlights the mechanisms of lncRNA biogenesis, localization, and functions in transcriptional and post-transcriptional gene regulation, as well as their potential therapeutic applications. The dysregulation of lncRNAs has been linked to various diseases, including neuronal disorders, immune responses, and cancer, making them potential biomarkers and therapeutic targets. The review also discusses the complex regulatory networks involving cis-acting lncRNAs and their roles in gene silencing and activation.