Sass is a CSS preprocessor that allows nesting, variables, mixins and more. It can be written using either the indented Sass or SCSS syntax. Sass files are compiled into normal CSS files. Sass supports variables, nesting, mixins, inheritance and other features to help organize large CSS projects and make them more maintainable. Some key Sass directives include @import, @media, @mixin, @if, @for and @each which provide control structures for conditionally including styles and generating repetitive code.