SASS (Syntactically Awesome Style Sheets) is a CSS pre-processor that allows for nesting, variables, mixins and other powerful features to help write cleaner, more maintainable CSS. It helps achieve the DRY principle by eliminating repeated code and allowing logical structuring. Some key SASS features include nesting, variables and scopes, mixins, extends and interpolation. SASS files are compiled to normal CSS files for use in browsers. Using SASS can help large development teams work on CSS in a more organized and efficient way.