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Recent theoretical developments on $R_D$ and $R_{D^*}$ -- discrepanciesbetween experimental data and the Standard Model predictions have been reported(B anomaly) -- are reviewed. New Physics explanations for the B anomaly andother relevant observables to obtain additional bounds on New Physics are alsosummarized. This is the proceedings for the talk at CIPANP2018 which was heldon May 29 2018.

$R_D$ and $R_{D^*}$: Theoretical Development