A ‘splash page’ is a type of introductory page that greets your site visitors before they reach the content they are expecting on your home page. ‘Splash’ pages are really a matter of design preference but they typically do not offer anything of concrete value to your target site visitor in relation to the specific search he or she has made.
A ‘splash page’ offers no search engine optimization value and may even hinder your efforts. What they do offer is an opportunity to have a graphically “flashy” introduction to your website (they can have sound and moving images). This design option may prove of more value in B2C or business to consumer relationships than B2B or business to business ones where time is money, patience is limited, and interests are highly focused.