三相电的星形接法将各相电源或负载的一端都接在一点上，这一点叫做中性点，可以将中性点引出作为中性线，形成三相四线制。也可不引出，形成三相三线制。

三相电的三角形接法没有中性点，也不可引出中性线。

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.