Sass is a powerful CSS pre-processor that provides a more structured syntax known as SCSS, which is a superset of CSS3, making it backward compatible. It includes features like reusable methods, custom functions, and logic statements, allowing for efficient stylesheet management, with support for both SCSS and the older indented syntax. Sass can be compiled to CSS using various tools, primarily npm and Gulp, and offers functionalities like nesting, mixins, and media queries to enhance the styling process.