SASS is a CSS preprocessor that provides a more structured language for stylesheet development. It features include variables, nested rules, mixins, and functions that allow developers to write cleaner CSS code. SASS files can be compiled into normal CSS files. Using SASS improves code quality by reducing repetition and making stylesheets easier to maintain as projects increase in complexity. SASS also encourages separating CSS into multiple files based on components, media queries, or other logical structures to better organize the code.