While SQL doesn't have a direct IF-ELSE construct like some programming languages, the `CASE` statement provides a powerful way to implement conditional logic within SQL queries. The `CASE` statement evaluates a condition and returns a value based on the result. This allows you to perform different actions depending on the outcome of the evaluation. It's a fundamental tool for data manipulation and filtering. For example, you might want to categorize customer orders based on their total value, or assign different discounts based on product type. The `CASE` statement enables this kind of dynamic behavior within your SQL queries.The `CASE` statement is structured to evaluate conditions and return different results. It's a crucial part of SQL for making queries more flexible and responsive to different data scenarios. It's important to understand that `CASE` statements are not limited to simple comparisons; they can handle complex conditions and nested logic.Using `CASE` statements, you can create more sophisticated queries that respond to various conditions. This is a common requirement in data analysis and reporting, where you might need to categorize data, apply different rules, or generate different outputs based on the data's characteristics. This flexibility is a key advantage of using `CASE` statements in SQL.In essence, `CASE` statements in SQL are a powerful tool for implementing conditional logic, enabling you to tailor your queries to specific data requirements and create dynamic results.