DECLARE Statement
Declares one or more local variables for use in a procedure.
Syntax
DECLARE varname {AS} datatype {,varname {AS} datatype{...}}
Syntax Elements
variable
                    
The name of the variable. This 
must obey the same 
rules as Table and Column names, except that it must start with an @ 
character.
datatype
                    
Any supported SQL data type.
Comments
Local variables must be declared before they can be used.
Local variables are visible only within the procedure in which they are declared.
Examples
DECLARE @I AS INTEGER
DECLARE @V1 DECIMAL(6,2), @UKN VARCHAR(5)