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Hi Nagasudheer,Because Apex is tightly integrated with the database, you can access Salesforce records and their fields directly from Apex. Every record in Salesforce is natively represented as a sObject in Apex.Each Salesforce record is represented as a sObject before it is inserted into Salesforce. Likewise, when persisted records are retrieved from Salesforce, they’re stored in a sObject variable.Standard and custom object records in Salesforce map to their sObject types in Apex. Creating sObject VariablesTo create a sObject, you need to declare a variable and assign it to a sObject instance. The data type of the variable is the sObject type.Example: Account acct = new Account(Name='Acme');I hope you find the above solution helpful. If it does, please mark as Best Answer to help others too.Thanks,Ajay Dubedi