The `WHERE NOT EXISTS` clause is a powerful tool in SQL for filtering rows based on the absence of matching rows in another table. It's particularly useful when you need to find rows in one table that don't have corresponding entries in another. Unlike `NOT IN`, `WHERE NOT EXISTS` handles cases where the subquery might return NULL values gracefully. This makes it more robust for complex queries. It's often preferred over `NOT IN` when dealing with potentially empty result sets from the subquery, as `NOT IN` can behave unexpectedly in those situations. The core idea is to check if a row in the outer query doesn't satisfy a condition defined by a subquery. This is often more efficient than using `NOT IN` when the subquery is complex or involves joins.