Next Generation Networks (NGN) is part of present day telecommunication system, which is equipped with capabilities to transport all sort of media, such as voice, video, streaming audio/video, text etc. NGN is developed around the concept of packet switching as in Internet Protocol architecture. It is more efficient and equally complicated and involves number of systems, equipments and processing. This tutorial requires basic understanding of computer networking, signal processing and telecommunication system. To get most of this tutorial readers are highly encouraged to learn required topics first.