This lecture discusses the formation and dissipation of structures in turbulence, focusing on the transition from large to small scales and the energy flux. The instructor explains the estimation of dissipation using different scales and the superposition of eddies. Various methods for estimating dissipation are covered, including the use of velocity and length scales. The lecture also touches on the relevance of diffusion in different scales and the concept of Kolmogorov's dissipation scale.