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In electrical engineering, ground and neutral are circuit conductors used in alternating current (AC) electrical systems. The ground circuit is connected to earth, and neutral circuit is usually connected to ground. As the neutral point of an electrical supply system is often connected to earth ground, ground and neutral are closely related. Under certain conditions, a conductor used to connect to a system neutral is also used for grounding (earthing) of equipment and structures. Current carried on a grounding conductor can result in objectionable or dangerous voltages appearing on equipment enclosures, so the installation of grounding conductors and neutral conductors is carefully defined in electrical regulations. Where a neutral conductor is used also to connect equipment enclosures to earth, care must be taken that the neutral conductor never rises to a high voltage with respect to local ground. Ground or earth in a mains (AC power) electrical wiring system is a conductor that provides a low-impedance path to the earth to prevent hazardous voltages from appearing on equipment (high voltage spikes). The terms and are used synonymously in this section; is more common in North American English, and is more common in British English. Under normal conditions, a grounding conductor does not carry current. Grounding is also an integral path for home wiring because it causes circuit breakers to trip more quickly (ie, GFCI), which is safer. Adding new grounds requires a qualified electrician with knowledge particular to a power distribution region. Neutral is a circuit conductor that normally completes the circuit back to the source. NEC states that the neutral and ground wires should be connected at the neutral point of the transformer or generator, or otherwise some "system neutral point" but not anywhere else. That is for simple single panel installations; for multiple panels the situation is more complex. In a polyphase (usually three-phase) AC system, the neutral conductor is intended to have similar voltages to each of the other circuit conductors, but may carry very little current if the phases are balanced.

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