Niacin or Vitamin B3, is crucial for converting food into energy, especially carbohydrates, fats, and proteins, and is essential for nerve function and skin health. It is found in chicken, beef, tuna, and green vegetables. Niacin helps maintain healthy skin and nerves and lowers cholesterol levels. The recommended intake is 14 mg/day for women and 16 mg/day for men. Deficiency can lead to pellagra, while excess amounts can cause liver damage and blurred vision. It was the third B vitamin discovered.