A cookie is a small text file which is transferred between a website (web server) and a web browser (visitor PC, laptop or mobile phone) they are used mainly to help identify a 'returning visitor'.
All sites must conform to the regulations or face strict penalties of up to £500,000.
Some web designers are opting for a pop-up style warning requesting visitors to consent to the cookies being enabled, others have opted for a Page header stating they are using cookies with a link to their conformity page describing why and what their cookies are used for.
Where as this Regulation has caused a bit of a raucous throughout Webmasters across the EU as it stands we must all conform.
Here is a link for those who wish to read the latest Regulations