A Cascading Style Sheet (CSS) is a list of statements (also known as rules) that can assign various rendering properties to HTML elements. Style rules can be specified for a single element occurrence, multiple elements, an entire document, or even multiple documents at once. It is possible to specify many different rules for an element in different locations using different methods. All these rules are collected and merged (known as a "cascading" of styles) when the document is rendered to form a single style rule for each element.

Style sheets allow a much greater degree of layout and display control than has ever been possible thus far in HTML. The amount of format coding necessary to control display characteristics can be greatly reduced through the use of external style sheets which can be used by a group of documents. Also, multiple style sheets can be integrated from different sources to form a cohesive tapestry of styles for a document. Style sheets are also backward compatible - They can be mixed with HTML styling elements and attributes so that older browsers can view content as intended.