This article deals with theoretical framework of Structural Equation Modeling SEM. It offers a brief overview of SEM for those who wish to learn this technique, but are unable to invest much time to do so. SEM is increasingly becoming a vital tool to test the theoretical models. However, many researchers are unclear about the application of this new technique in their studies. This article review concepts of SEM by taking a holistic approach. Care has been taken to keep the article simple, non technical and yet comprehensive. It starts with history, meaning and advantages of SEM, touches CFA and Path analysis, covers fit indices and ends helping readers understand results and interpretation. It is useful for those researchers who are interested in using SEM techniques in writing papers.