ASP.NET master pages allow you to create a consistent layout for the pages in your application. A single master page defines the look and feel and standard behavior that you want for all of the pages (or a group of pages) in your application. You can then create individual content pages that contain the content you want to display. When users request the content pages, they merge with the master page to produce output that combines the layout of the master page with the content from the content page
A master page is an ASP.NET file with the extension .master (for example, MySite.master) with a predefined layout that can include static text, HTML elements, and server controls. The master page is identified by a special @ Master directive that replaces the @ Page directive that is used for ordinary .aspx pages.
Master pages provide functionality that developers have traditionally created by copying existing code, text, and control elements repeatedly; using framesets; using include files for common elements; using ASP.NET user controls; and so on