It is important to match case subjects and control subjects closely in a case- control study to control for confounding variables and improve statistical efficiency. Matching ensures that cases and controls are similar concerning important characteristics such as age, sex, and other potential confounders, which could distort the true relationship between exposure and outcome if left unmatched. By matching controls on these variables, the study reduces variability and increases the precision of the odds ratio estimate, making the comparison between cases and controls more valid and reliable. However, matching alone does not fully adjust for confounding and requires appropriate matched or stratified statistical analysis (e.g., conditional logistic regression) to produce unbiased estimates. Over-matching, or matching on too many variables, can reduce statistical efficiency and make finding suitable controls difficult.