The WITH prefix to the SELECT statement affords you the opportunity to define common table expressions. Common table expressions are temporary views that are known only within the scope of a single SELECT statement. They permit you to write queries more easily, and to write queries that could not otherwise be expressed.

Common table expressions are useful or may be necessary if a query involves multiple aggregate functions or defines a view within a stored procedure that references program variables. Common table expressions also provide a convenient means to temporarily store sets of values.