Memory is the mental processes used to encode, store, and retrieve the information and past experiences in the human brain and the power to process the recalling of previously learnt facts, impressions, skills and habits. Without memory, a person can’t learn or develop language, relationship and even their personal identity.Once memory is produced it needs to be stored and the two ways we store our memories are a short-term and long-term memory. Short-term memory can only be remembered for short period of time. They have a very limited capacity and can hold about seven items only for about 20 or 30 seconds at a time. Whereas, long-term memory can store an unlimited amount of information. Also, the information can be withheld from seconds to years. The more the information we use the more it is like to store in our long-term memory. Long-term memory is encoded acoustically, visually or semantically.According to (Craik and Lockhart,1972) memory recall of the stimuli as a function of the depth of mental processing. They introduced this model as an alternative to the theories of memory (Atkinson and Shiffrin) which had divided memory into sensory, working and long-term memory. The levels of processing theory show that the long-term memory is a complex processing unit rather than a simple storage unit. They believed that the memories which were semantically processed were long-lasting than the memories which were processed shallowly. Furthermore, the ‘deepest’ the processing the more the person is likely to remember that action or experience. According to them, there are three different levels of processing and that the level at which the information is processed for the accounts for the likelihood of being learned and remembered. The three levels of processing are; structural processing which pays attention to the appearances( eg. counting the number of the vowels) of the word and the phonetic processing which pays attention to what the words sound like and semantic processing which pays attention to the meaning and the depths of the word. Research evidence shows that semantic processing leads to increased memory.(Craik and Tulving 1975)carried out an experiment to find out whether the semantically processed words would be most likely to remember than structurally processed words. In this experiment, the participants were given a list of a common noun and were asked three types of questions which were about their appearance (structural processing), how they sound ( phonetic processing ) and the meaning of the word (semantic processing). There was total of 60 words. After the activity, the contestants were asked to recall the words from the list. Their result showed that semantically processed were remembered(70% words remembered) the best followed by phonetic and then structural processing(only 15% words remembered). This suggests that deeply processing leads to improvement in the quality of the memory.(Reber et al,1994) also carried out a research on levels of processing. He proposed the words with different level of emotional content (high level of to secondary and university students in order to find out which one was highly recalled or remembered. The result showed that the non-emotional words were remembered the best when processed semantically, despite that the way the words were processed on emotional words showed no effect on the contestants. Even though the emotional words were not processed semantically the participants remembered it just as well as the non- emotional words. Finally, the experiment carried out by (Craik and Lockhart, 1972) using free recall. The experiment they did support their theory. They asked three types of question like craik and Tulving such as:Is the word written in capital letters?Does the word rhyme with a rat?Is the word a type of a vegetable?After this activity the asked the participants to recall as many words as the can. The participants could recall about 10% of words from the visual question, 13% from the sound questions and about 27% from the meaning questions. The result concludes that the deeper level of processing leads to increase in remembering the words.