The DELETE statement is a fundamental command in SQL for removing rows from a table. It's a part of the DML (Data Manipulation Language) and is used to modify the data within a database. Unlike truncating a table, which removes all rows and cannot be undone, DELETE allows for more control over which rows are removed. This is particularly useful when you need to selectively delete data based on specific criteria. For instance, you might want to delete all orders from a specific customer or remove products that are no longer in stock. The DELETE statement is crucial for maintaining data integrity and accuracy within a database. It's essential to use the WHERE clause carefully to avoid unintended data loss. Incorrect use of the WHERE clause can lead to the deletion of more data than intended.