When you need to test semantic equality between things that do not necessarily have mathematical equality. ``` Examples 5 IS 5 --> TRUE 5 IS 6 --> FALSE 5 IS NULL --> FALSE NULL == NULL --> NULL (not mathematically equal, but ) NULL IS NULL --> TRUE (they are semantically equivalent) 1 == TRUE --> TRUE (mathematically equal) 5 == TRUE --> FALSE (not mathematically equal) 5 IS TRUE --> TRUE (semantically equal) EDIT: There is also testing semantic unequivalence (if that is a real word) using IS NOT: 5 IS NOT NULL --> TRUE NULL IS NOT NULL --> FALSE NULL <> NULL --> NULL There is also "ISNULL" which is equivalent to "IS NULL" and sometimes a more easy statement to use, so that: ... WHERE a IS NULL; is exactly the same as saying: ... WHERE a ISNULL; ```