What is the method of assigning values to SQL variables?

In SQL, variables can be assigned values using the SET statement. The syntax is as follows:

SET @variable_name = value;

For example, to assign the value of 10 to a variable named @count, you can do the following:

SET @count = 10;

You can then use this variable in a SQL statement, for example:

SELECT * FROM table_name WHERE column_name = @count;
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