SQL variables are not like variables in programming languages like Python or Java. They are temporary storage locations within a specific SQL session. They are declared and assigned values within a particular block of SQL code, like a stored procedure or a batch of statements. They are not stored in the database itself, but rather exist only during the execution of the code. This makes them useful for calculations, loops, and conditional logic within a single transaction. They are particularly helpful for avoiding code duplication and improving readability. Variables can be used to store values from user input, results of queries, or intermediate calculations. This makes them a powerful tool for dynamic SQL statements.