The PIVOT function in SQL is used to rotate rows into columns. Imagine you have a table with multiple rows of data grouped by a category, and you want to see the values for each category in separate columns. PIVOT makes this transformation straightforward. It's especially helpful when you need to aggregate data based on different categories and display the results in a tabular format suitable for reporting or analysis. For example, you might have sales data for different products in various regions, and you want to see the total sales for each product in each region. PIVOT can efficiently achieve this. It's important to understand that the values you want to pivot into columns must be known beforehand, as the function requires explicit column names for the transformation. This contrasts with other functions that might dynamically generate columns based on data.