SQL, while primarily known for its declarative nature, does offer conditional logic through the `CASE` statement. This statement allows you to evaluate conditions and return different values or execute different actions based on those evaluations. Unlike procedural languages like Python or Java, SQL's `CASE` statement doesn't have a direct equivalent to a traditional `if-then-else` structure. Instead, it provides a structured way to handle conditional logic within a query. This is particularly useful for filtering data, transforming values, or generating reports based on specific criteria. The `CASE` statement is a powerful tool for creating dynamic queries that adapt to various conditions. It's important to understand that `CASE` statements are evaluated sequentially, so the first matching condition determines the outcome.