Grounded theory that emerged in the late 1960s aimed at discovering new theories grounded from the perspectives of experts and commoners in proximity to the area of enquiry to gain a constructive solution for the multi-faced problems encountered in the contemporary society. It is a blend of scientific objectivity and traditional subjectivity through the incorporation of data from various sources executed with number of distinct features like coding paradigm to ensure conceptual compactness and expansion. The chapter tries to portray grounded theory as a systematized qualitative approach toward the understanding of various changing social phenomenon in the field of sociology and other disciplines. The chapter provides an overview of the entire research process of grounded theory commencing from the sampling techniques with the criteria of saturation to generation/collection of data, and techniques of analysis for the development of a new theory.