Nematic liquid crystalline fluids are complex anisotropic fluids characterised by internal orientational order of its constituent building blocks [1,2], which ranges in scales from molecules, macromolecules like DNA, to colloidal rods or platelets. Typically, the orientational order emerges at some temperature or concentration range of building blocks as a result of the geometrical shapes of prolate or oblate building blocks. More recently, nematic order emerged also as an important characteristic of various active fluids, i.e. fluids that can self-propel. Nematic fluids are inherently soft materials, with the orientational order responding as an effective elastic medium to external perturbations, like surfaces or electromagnetic fields. And it is this soft and-optically or structure wise-strong response to external fields which makes nematic fluids potent materials in various applications, including in the fields of optics, photonics, and sensors. The broadest range of applications and experiments with nematic fluids is as at the scales of multiple building elements (which, for example, for molecular nematics, is in the micrometre regime), where mesoscopic approaches prove to be the strongest to describe the systems, as compared to molecular and effective molecular approaches [3,4], which are used at smaller scales. In view of this, this chapter will present mesoscopic approach to nematic fluids, based on continuum description of the nematic mechanisms and phenomena.