In SQL, Common Table Expressions (CTEs) are temporary, named result sets defined within a single query. They are extremely useful for organizing and structuring complex queries. A single WITH statement can define one CTE. However, you can define multiple CTEs within a single query using multiple WITH statements. This approach is particularly beneficial when dealing with intricate data transformations or when you need to reuse intermediate results in different parts of the query. Each CTE can be referenced multiple times within the main query or other CTEs, promoting code reusability and maintainability. This approach is highly beneficial for queries involving multiple joins or complex calculations. For instance, if you need to calculate the average sales for each product category and then use that average to identify products underperforming, multiple CTEs can streamline the process.