1. The problem is to understand what rounding off means in mathematics and how to apply it. 2. Rounding off is the process of reducing the digits in a number while keeping its value close to the original number. 3. Typically, we decide the place to which we want to round (e.g., nearest ten, hundred, decimal place). 4. For example, to round 3.276 to two decimal places, look at the third decimal digit (6). 5. Since 6 is 5 or greater, we round the second decimal digit (7) up by 1 to get 3.28. 6. Therefore, 3.276 rounded to two decimal places is 3.28. 7. This method helps simplify numbers for easier comparison or communication while maintaining reasonable accuracy.