IF語句可嵌套，以便替代IF語句可在確定外部IF語句的條件是true還是false后調用。

在以下示例中，外部 IF-THEN-ELSE 語句測試員工是否具有傭金。然后內部 IF-THEN-ELSE 語句測試員工的總薪酬是高于還是低于公司平均值。

DECLARE
    v_empno         emp.empno%TYPE;
    v_sal           emp.sal%TYPE;
    v_comm          emp.comm%TYPE;
    v_avg           NUMBER(7,2);
    CURSOR emp_cursor IS SELECT empno, sal, comm FROM emp;
BEGIN
--
--  Calculate the average yearly compensation in the company
--
    SELECT AVG((sal + NVL(comm,0)) * 24) INTO v_avg FROM emp;
    DBMS_OUTPUT.PUT_LINE('Average Yearly Compensation: ' ||
        TO_CHAR(v_avg,'$999,999.99'));
    OPEN emp_cursor;
    DBMS_OUTPUT.PUT_LINE('EMPNO    YEARLY COMP');
    DBMS_OUTPUT.PUT_LINE('-----    -----------');
    LOOP
        FETCH emp_cursor INTO v_empno, v_sal, v_comm;
        EXIT WHEN emp_cursor%NOTFOUND;
--
--  Test whether or not the employee gets a commission
--
        IF v_comm IS NOT NULL AND v_comm > 0 THEN
--
--  Test if the employee's compensation with commission exceeds the average
--
            IF (v_sal + v_comm) * 24 > v_avg THEN
                DBMS_OUTPUT.PUT_LINE(v_empno || '  ' ||
                    TO_CHAR((v_sal + v_comm) * 24,'$999,999.99') ||
                    ' Exceeds Average');
            ELSE
                DBMS_OUTPUT.PUT_LINE(v_empno || '  ' ||
                    TO_CHAR((v_sal + v_comm) * 24,'$999,999.99') ||
                    ' Below Average');
            END IF;
        ELSE
--
--  Test if the employee's compensation without commission exceeds the average
--
            IF v_sal * 24 > v_avg THEN
                DBMS_OUTPUT.PUT_LINE(v_empno || '  ' ||
                    TO_CHAR(v_sal * 24,'$999,999.99') || ' Exceeds Average');
            ELSE
                DBMS_OUTPUT.PUT_LINE(v_empno || '  ' ||
                    TO_CHAR(v_sal * 24,'$999,999.99') || ' Below Average');
            END IF;
        END IF;
    END LOOP;
    CLOSE emp_cursor;
END;

下面是此程序的輸出。

Average Yearly Compensation: $  53,528.57
EMPNO    YEARLY COMP
-----    -----------
7369  $  19,200.00 Below Average
7499  $  45,600.00 Below Average
7521  $  42,000.00 Below Average
7566  $  71,400.00 Exceeds Average
7654  $  63,600.00 Exceeds Average
7698  $  68,400.00 Exceeds Average
7782  $  58,800.00 Exceeds Average
7788  $  72,000.00 Exceeds Average
7839  $ 120,000.00 Exceeds Average
7844  $  36,000.00 Below Average
7876  $  26,400.00 Below Average
7900  $  22,800.00 Below Average
7902  $  72,000.00 Exceeds Average
7934  $  31,200.00 Below Average

在使用此形式時，實際上將 IF 語句嵌套在外部 IF 語句的 ELSE 部分中。因此，每個嵌套的 IF 都需要一個 END IF 語句，并且父 IF-ELSE 也需要一個。