The DECLARE statement in SQL is a fundamental part of procedural SQL, enabling you to define variables before using them in a block of code. This is particularly useful in stored procedures, functions, and other procedural contexts. Unlike simple SQL queries, which operate directly on tables, DECLARE allows for more complex logic and data manipulation within a specific scope. It's essential for tasks like looping, conditional statements, and calculations. For example, you might use DECLARE to store intermediate results or to hold user input values. The DECLARE statement is not used for declaring table structures or data types; it's specifically for declaring variables. Variables declared using DECLARE are local to the block of code where they are defined, preventing naming conflicts with other variables in different parts of the program. This scoping is crucial for maintaining code clarity and preventing unintended side effects.