MAC filtering is a security method that controls network access by using the unique MAC (Media Access Control) address assigned to each device's network interface. It involves creating allowlists and blocklists of MAC addresses to permit or deny access at the data link layer. To implement MAC filtering on Windows, administrators can add MAC addresses to filters in the DHCP console to control which devices can use the network. While effective for wired networks, MAC filtering is not very useful for wireless networks since MAC addresses can sometimes be changed or spoofed. It is commonly used in enterprise networking to control access at the network layer.