Setting variables in SQL is a powerful technique that allows you to store values for later use within a query. This is particularly helpful when you need to reuse a value multiple times or when you want to make your queries more readable and maintainable. Variables can be used to hold intermediate results, parameters for calculations, or even values that are derived from other parts of the query. Think of it as a way to create temporary storage within your SQL statement. This is different from declaring variables in a programming language, as SQL variables are specific to the query they are defined in. They are not stored in the database itself, but rather exist only during the execution of the query. Variables can significantly improve the readability and efficiency of your SQL code, especially when dealing with complex calculations or conditional logic within a single query.