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The neural processing unit is used in many equipments in today's world. Smartphones, computers, automobiles and information technology. In the last few years, however, there have been incredible changes and innovations in machine learning. Neural processing unit is hardware that is used for specific neural processing. Normally a neural processing unit can work efficiently when a software model called an artificial neural network is available. Deep learning is also a subset of artificial neural networks that are primarily used to manipulate complex algorithms. This article provides an overview of the relationship and coordination between neural processing unit, artificial neural network and deep learning. It also focuses on how deep learning works and its cooperation with artificial neural network and neural processing unit, its different applications and its advantages and disadvantages.