A view can be thought of as either a virtual table or a stored query. Unless a view is indexed, its data is not stored in the database as a distinct object. What is stored in the database is a SELECT statement. The result set of the SELECT statement forms the virtual table returned by the view. A user can use this virtual table by referencing the view name in Transact-SQL statements the same way a table is referenced.

http://www.mindstick.com/Articles/028e3856-3b2f-454d-95d4-f24cdf73999c/?Working%20with%20Views%20in%20Database

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