Answer Posted / ravi

This is nothing but a implict variable created by SAS during
data processing. It gives the total number of records SAS
has iterated in a dataset. It is Available only for data
step and not for procs.

Eg. If we want to find every third record in a Dataset then
we can use the _n_ as follows
Data new-sas-data-set;
Set old;
if mod(_n_,3)= 1 then;
run;
Note: If we use a where clause to subset the _n_ will not
yield the required result.

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