The document proposes developing a recommender system using a movie lens dataset. It discusses using a collaborative filtering approach that divides users into virtual users based on product categories rated. This category-based collaborative filtering is intended to improve the performance and efficiency of calculating nearest neighbors compared to traditional collaborative filtering. Key phases include categorizing products, dividing user ratings, generating virtual users, analyzing virtual users, finding nearest neighbors, and generating recommendations by combining results for virtual users. The proposed system aims to more efficiently provide personalized recommendations to users.