Data Layer Variables refer to specific pieces of information or data stored within a data layer of a web page. The data layer itself is a JavaScript object that sits between your website and any tags (such as tracking or analytics tags) that need information about user interactions or other events on your site.

Here are some key points about Data Layer Variables:

1. **Purpose**: Data Layer Variables serve as a centralized repository for information that is important to track or analyze on your website, such as user actions (like clicks, form submissions), eCommerce transactions, or other custom events.

2. **Structure**: The data layer is typically structured as a JavaScript object where each piece of information is stored as a key-value pair. For example, you might have `{ ‘event’: ‘purchase’, ‘productId’: ‘12345’, ‘price’: ‘99.99’ }` to signify a purchase event with details of the product and price.

3. **Accessing Variables**: Variables within the data layer can be accessed by tags or scripts that need to use this information. Tags from analytics platforms (like Google Analytics) or other marketing tools can be configured to read specific variables from the data layer.

4. **Dynamic and Flexible**: Data Layer Variables are dynamic and can be updated throughout a user’s session on the website. This flexibility allows for capturing real-time interactions and events without needing to modify code directly on the website.

5. **Implementation**: Implementing Data Layer Variables typically involves placing JavaScript code on your website that pushes data into the data layer whenever relevant events occur (like page loads, form submissions, or custom actions). This ensures that the information is available for tracking and analysis by various tools integrated with your website.

Data Layer Variables are an essential part of implementing advanced tracking and analytics on websites, providing a structured way to collect and pass data to various marketing and analytics tools in real-time.