In this talk, we will discuss the geometry and classification of three dimensional CR Yamabe solitons. In the compact case, we show that any 3-dimensional CR Yamabe soliton must have constant Tanaka-Webster scalar curvature; we also obtain a classification under the assumption that their potential functions are in the kernel of the CR Paneitz operator. In the complete case, we obtain a structure theorem on the diffeomorphism types of complete 3-dimensional pseudo-gradient CR Yamabe solitons (shrinking, or steady, or expanding) of vanishing torsion.