Polya’s theorem can be used to enumerate objects under permutation groups. Using grouptheory, combinatorics and some examples, Polya’s theorem and Burnside’s lemma arederived. The examples used are a square, pentagon, hexagon and heptagon under theirrespective dihedral groups. Generalization using more permutations and applications tograph theory.Using Polya’s Enumeration theorem, Harary and Palmer [5] give a function whichgives the number of unlabeled graphs n vertices and m edges. We present their work andthe necessary background knowledge.