A View is a virtual table or a stored query which is used for to accessible data with the help of view which is not stored in the database as a distinct object. In the View we can add data via using the SELECT statement. The result set of the SELECT statement forms the virtual table returned by the View. Generally, user can use this virtual table by referencing the view name in Transact-SQL statements the same way a table is referenced. Views are manually created by using the SELECT statement which is responsible for retrieving the data to be presented by the View. The data tables are referenced by the SELECT statement are known as the base tables for the View.