The "SELECT INTO" statement is used to retrieve data from a database table and store it into variables or a new table.
Example:
-- Assigning Values to Variables
DECLARE @variable_name data_type;
SELECT column_name INTO @variable_name FROM table_name WHERE condition;-- Creating a New Table
SELECT column1, column2 INTO new_table FROM old_table WHERE condition;-- Inserting Data into an Existing Table
INSERT INTO existing_table (column1, column2)
SELECT column1, column2 FROM source_table WHERE condition;