Sass is a meta-language on top of CSS that’s used to describe the style of a document cleanly and structurally, with more power than flat CSS allows. Sass both provides a simpler, more elegant syntax for CSS and implements various features that are useful for creating manageable stylesheets.
Sass makes CSS fun again. Sass is an extension of CSS3, adding nested rules, variables, mixins, selector inheritance, and more. It’s translated to well-formatted, standard CSS using the command line tool or a web-framework plugin.
Sass has two syntaxes. The most commonly used syntax is known as “SCSS” (for “Sassy CSS”), and is a superset of CSS3’s syntax. This means that every valid CSS3 stylesheet is valid SCSS as well. SCSS files use the extension .scss.
The second, older syntax is known as the indented syntax (or just “.sass”). Inspired by Haml’s terseness, it’s intended for people who prefer conciseness over similarity to CSS. Instead of brackets and semicolons, it uses the indentation of lines to specify blocks. Files in the indented syntax use the extension .sass.
For more details go to http://sass-lang.com/