The `SELECT INTO` statement in SQL Server allows you to create a new table and populate it with data from a query. This is a very useful technique for creating backups, subsets of data for analysis, or for quickly creating new tables based on existing data. It's essentially a way to create a new table and populate it with the results of a `SELECT` statement. This avoids the need to manually insert data row by row into the new table. Crucially, the `SELECT INTO` statement creates the new table structure and populates it with the data from the source query. This is different from `INSERT INTO SELECT` which inserts data into an existing table. A key advantage is that you can specify the column names and data types in the target table, ensuring data integrity and consistency. For example, you might want to create a backup of a table for historical analysis or create a subset of data for reporting purposes. The `SELECT INTO` statement makes this process straightforward and efficient.