Strictly speaking, the relational data model bases data storage on relations. These relations are based on algebraic set theory. However, the user perceives the relations to be tables. In the relational database environment, designers and users perceive a table to be a matrix consisting of a series of row/column intersections.Tables, also called relations, are related to each other by sharing a common entity characteristic. For example, an INVOICE table would contain a customer number that points to that same number in the CUSTOMER table. This feature enables the RDBMS to link invoices to the customers who generated them.
Tables are especially useful from the modeling and implementation perspecectives. Because tables are used to describe the entities they represent, they provide ane asy way to summarize entity characteristics and relationships among entities. And, because they are purely conceptual constructs, the designer does not need to be concerned about the physical implementation aspects of the database design.