Yes, base plays an important role in a neutralization reaction. When an acid and a base react, the base accepts the hydrogen ions (H+) donated by the acid and forms water. This reaction results in the formation of a salt and water. For example, when sodium hydroxide (NaOH), a base, reacts with hydrochloric acid (HCl), an acid, it undergoes a neutralization reaction to produce sodium chloride (NaCl) salt and water (H2O).