In Ubuntu, .deb is the default file extension which stands for debain. The .deb extension is like .exe extension in the Windows. I am going to demonstrate by installing Skype 2.2 Beta which is in .deb extension. I have downloaded the installation file which is of .deb extension.
Graphcial way:
Locate the file double click it, Ubuntu Software Center will open then click Install. You need to give authentication and the software starts to install.

Installing through Terminal:
You can install the file with .deb extension with the terminal in a very easy way. First, open the terminal by typing: Ctrl+Alt+T.
After that, go to the directory where .deb file is kept. I would recommend you to see 8 linux tutorials for beginners
Then type:
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1 |
sudo dpkg -i package_file.deb |
Im going to install skype so I would type:





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