Common Table Expressions (CTEs), often called CTEs, are a powerful feature in SQL that allows you to define a temporary named result set within a single SQL statement. Think of them as reusable subqueries, but with significant advantages. Instead of embedding a complex subquery within a larger query, you can define a CTE once and then reference it multiple times within the same statement. This significantly improves readability and maintainability, especially for intricate queries. CTEs are particularly useful when you need to perform the same calculation or selection multiple times within a query, or when you want to break down a complex query into smaller, more understandable steps. They also enhance query performance by allowing the database engine to optimize the query plan more effectively, as it can pre-compute and store the CTE's result set. This can be especially beneficial when dealing with large datasets.