Introduction to Combinatorial Torsions This book is an introduction to combinatorial torsions of cellular spaces and manifolds with special emphasis on torsions of 3 dimensional manifolds. The first two chapters cover algebraic foundations of the theory of torsions and various topological constructions of torsions due to K. Reidemeister J.H.C. Whitehead J. Milnor and the author. We also discuss connections between the torsions and the Alexander polynomials of links and 3 manifolds. The third (and last) chapter of the book deals with so called refined torsions and the related additional structures on manifolds specifically homological orientations and Euler structures. As an application we give a construction of the multivariable Conway polynomial of links in homology 3 spheres. At the end of the book we briefly describe the recent results of G. Meng C.H. Taubes and the author on the connections between the refined torsions and the Seiberg Witten invariant of 3 manifolds. The exposition is aimed at students professional mathematicians and physicists interested in combinatorial aspects of topology and or in low dimensional topology. The necessary background for the reader includes the elementary basics of topology and homological algebra