We review and compare the phenomenological aspects and physical origin of shear localization and shear banding in various material types, namely emulsions, suspensions, colloids, granular materials, and micellar systems. It appears that shear banding, which must be distinguished from the simple effect of coexisting static-flowing regions in yield stress fluids, occurs in the form of a progressive evolution of the local viscosity toward two significantly different values in two adjoining regions of the fluids in which the stress takes slightly different values. This suggests that from a global point of view, shear banding in these systems has a common physical origin: Two physical phenomena (for example, in colloids, destructuration due to flow and restructuration due to aging) are in competition, and depending on the flow conditions, one of them becomes dominant and makes the system evolve in a specific direction.