Equal sign (=) is the assignment operator.
Example:
DECLARE @Initial_Value INT;
SET @Initial_Value = 2;
SELECT
@Initial_Valuel;
In the above example, a variable @Initial_Value is
created. The variable type is integer (Declare @Initial_Value int), and then
assigned a value to the variable (Set @Initial_Value=2). Extracting the
variable value using “Select @Initial_Value” command.
Result: 2
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