Grey matter refers to the tissue in the central nervous system that predominantly contains cell bodies of neurons. It forms the outer layer of the cerebral cortex and clusters within the deeper regions of the brain and spinal cord. Grey matter plays a crucial role in processing and integrating sensory information, motor control, memory, and cognition. Its distinctive grey appearance is due to the presence of neuronal cell bodies and their associated structures, highlighting its importance in neural communication and information processing within the body.