In mathematical logic, sequent calculus is a style of formal logical argumentation in which every line of a proof is a conditional tautology (called a sequent by Gerhard Gentzen) instead of an unconditional tautology. Each conditional tautology is inferred from other conditional tautologies on earlier lines in a formal argument according to rules and procedures of inference, giving a better approximation to the natural style of deduction used by mathematicians than David Hilbert's earlier style of formal logic, in which every line was an unconditional tautology. More subtle distinctions may exist; for example, propositions may implicitly depend upon non-logical axioms. In that case, sequents signify conditional theorems of a first-order theory rather than conditional tautologies.
Sequent calculus is one of several extant styles of proof calculus for expressing line-by-line logical arguments.