This lesson shows how to use variables in SQL. First, you declare a variable with DECLARE, which creates it but does not give it a value yet. Then you assign a value using SET. You can change the value later by using SET again. Finally, you can use the variable in queries or logic. The example code declares @count, sets it to 5, adds 3 to make 8, and then selects the result. The execution table shows each step and how the variable changes. Beginners often wonder why the variable is NULL at first or if they can change it later. The answer is yes, you must assign it before use, and you can reassign it anytime. The quiz questions help check understanding of when and how the variable changes.