Dead letter queues are special queues in Azure that store messages which cannot be processed successfully after multiple attempts. When a message is sent, it goes to the main queue. If processing fails, the system retries up to a maximum count. Each failure increases the retry count. Once the retry count exceeds the limit, the message is moved to the dead letter queue. This prevents blocking the main queue and allows developers to inspect or reprocess failed messages later. The execution table shows each step of this process, tracking message state, retry count, and queue location. Understanding this flow helps manage message processing failures effectively.