An electromyographic (EMG) signal is a biomedical signal derived from measuring electrical potentials generated in contracting muscles. EMG signals can be recorded using either intramuscular (iEMG) or surface electrodes (sEMG). EMG signals are composed of motor unit action potential (MUAP) trains, the MUAP being the signal detected in response to the discharge of a group of muscle fibers innervated by a single motoneuron. The process of extracting the MUAP trains from an EMG signal is referred to as EMG decomposition. EMG decomposition makes it possible to study the behavior of individual motoneurons and thus to decode the neural drive to a muscle at a very precise level. This article reviews the different electrodes used to record iEMG and sEMG signals, the main steps in pattern‐matching decomposition algorithms (filtering, segmentation, clustering, classification, and resolving superpositions), the blind‐source separation techniques used for decomposing high‐density sEMG signals, the principal decomposition programs that have been described in the literature, including those that are publicly available, and approaches for assessing the accuracy of decomposition algorithms and particular decomposition results. Finally, an interactive tutorial on iEMG decomposition is provided.