Declaring variables in SQL is a powerful technique for managing data within a query. Variables act as named containers that hold values, enabling you to perform calculations, control the flow of execution, and store intermediate results. They are particularly useful when you need to reuse a value multiple times within a single SQL statement or block of statements. This is different from using constants, which are fixed values. Variables are dynamic, allowing you to change their values during the execution of a query.Unlike programming languages, SQL variable declarations are typically used within a procedural block, such as a stored procedure or a block statement. This procedural context allows for more complex logic and control flow. The specific syntax for declaring and using variables varies slightly depending on the database system you are using (e.g., MySQL, PostgreSQL, SQL Server). However, the fundamental concepts remain consistent.Variables are crucial for tasks like storing user input, performing calculations on data, or creating dynamic queries. For instance, you might use a variable to store the number of records to retrieve from a table or to hold the result of a calculation. This makes your SQL code more flexible and reusable.Understanding variable declaration is essential for writing efficient and maintainable SQL code. It allows you to avoid repeating the same calculations or queries, leading to more concise and readable code. This is especially important in stored procedures or complex queries where you need to perform multiple operations on the same data.