One of the most powerful features of SQL is the use of nested queries. Most research work on the optimization of nested queries focuses on aggregate subqueries. However, the solutions proposed for non-aggregate subqueries are still limited, especially for queries having multiple subqueries and null values. In this paper, we show that existing approaches to queries containing non-aggregate subqueries proposed in the literature (including rewrites) are not adequate. We then propose a new efficient approach, the nested relational approach, based on the nested relational algebra. Our approach directly unnests non-aggregate subqueries using hash joins, and treats all subqueries in a uniform manner, being able to deal with nested queries of any type and any level. We report on experimental work that confirms that existing approaches have difficulties dealing with non-aggregate subqueries, and that our approach offers better performance. We also discuss some possibilities for algebraic opt...