Understanding next-generation cookies is crucial for anyone interested in user tracking technology and online privacy. Traditional third-party cookies have been the backbone of digital advertising, allowing advertisers to track user behavior across multiple websites. As major browsers phase out third-party cookie support due to privacy concerns, the industry is developing alternative tracking solutions like first-party data strategies and cohort-based targeting systems. These emerging technologies aim to balance personalized advertising capabilities with enhanced user privacy protections, fundamentally reshaping how digital marketers identify and reach their target audiences.