Acceptance and Commitment Therapy (ACT) is a mindfulness-based therapeutic approach that focuses on helping individuals accept their thoughts and emotions while committing to actions aligned with their values. In ACT, individuals learn to observe their inner experiences without judgment and develop psychological flexibility, which enables them to respond more effectively to life's challenges. This therapy emphasizes the importance of accepting discomfort and moving forward despite it, rather than avoiding or suppressing difficult emotions. Through various techniques, such as mindfulness practices, cognitive diffusion, and values clarification, individuals can reduce their struggle with negative thoughts and emotions, leading to increased well-being and a more fulfilling life.