A view is an alternate way of looking at data resulting from a query of one or more tables. Views allow users to focus on data that fits their particular needs. Views simplify the way users can look at the data and manipulate it. Frequently used joins and selections can be defined as views so that users can avoid respecifying conditions and qualifications each time additional data operations are performed. Views also provide logical data independence because they help to shield users from changes in the structure of the base tables. In many cases, if a base table is restructured, only the view has to be modified, rather than each individual reference to the table.
For more information about views and triggers, see SQL Server Books Online and the Microsoft Knowledge Base.