Temp Tables vs Table Variables

At last, a good discussion on table variables.

The short of it is:

1. Temp Tables and Table Variables are both instantiated in TempDb

2. Schema changes can only occur on Temp Tables.

3. Table Variables perform best until there are around 500,000 rows.

I personally prefer Table Variables because you do not have to DROP them.

Click here for the whole article:
SQL Rocks: Temp Tables vs Table Variables