The CASE statement in SQL is a powerful conditional expression. It allows you to evaluate different conditions and return different results based on those conditions. A single CASE statement can handle multiple conditions, making it a versatile tool for data manipulation. This is particularly useful when you need to apply different logic based on various criteria. For instance, you might need to categorize customer orders based on their value, or assign different discounts based on product type. Multiple CASE WHEN statements are used to handle these scenarios. Each WHEN clause checks a condition, and if it's true, the corresponding THEN clause is executed. If none of the WHEN clauses are true, the ELSE clause (if present) is executed. This structured approach makes your SQL code more readable and maintainable, especially when dealing with complex decision-making logic.