If statements allow a program to control the flow of execution based on whether a condition is true or false. An If statement contains a condition and one or more branches of code. If the condition is true, the first branch executes; if false, the second branch executes. ElseIf allows multiple conditions to be checked. Nesting If statements means placing an entire If statement inside the True or False branch of another. Select Case provides an alternative to nested If/ElseIf for choosing between multiple options.