SQL files, often with extensions like .sql, are a convenient way to store and execute multiple SQL statements. Instead of typing each command individually into a SQL client, you can write all the statements in a file and execute them in one go. This is especially helpful for tasks like creating tables, inserting data, updating records, or running complex queries. Imagine a scenario where you need to create several tables, populate them with sample data, and then run a series of queries to analyze the results. A SQL file would streamline this process. The file is simply a text document containing the SQL commands. Each command should be a complete, valid SQL statement, and they are executed sequentially. This approach is more organized and efficient than executing each statement individually, especially for larger projects. Using SQL files also promotes code reusability. If you need to perform the same operations on different databases, you can simply modify the file's connection parameters and execute it.