It definitely does matter, especially in cases where the conditions are on non-indexed columns or there are CPU-intensive search operations like regex, string ops, etc.

I just ran this test locally with a table I created that has 50 million rows:

``` » time sqlite3 test.db "select count() from test WHERE a != 'a' AND a != 'b' AND a != 'c' AND a != 'd' AND b != 'c' AND d != 'd' AND e != 'f' AND f = 'g'" sqlite3 test.db 5.50s user 0.72s system 99% cpu 6.225 total » time sqlite3 test.db "select count() from test WHERE f = 'g' AND a != 'a' AND a != 'b' AND a != 'c' AND a != 'd' AND b != 'c' AND d != 'd' AND e != 'f'" sqlite3 test.db 1.51s user 0.72s system 99% cpu 2.231 total ```

The only difference is swapping the `f = 'g'` condition from last to first. That condition never matches in this query, so it's able to fail fast and skip all of the work of checking the other conditions.