Web Reference: Oct 14, 2025 · Choosing between temp tables and table variables made the difference between high-performing applications and problematic systems that couldn’t scale. Understanding when to use temp tables versus table variables is crucial for building scalable, high-performance database applications. Aug 26, 2008 · There are a few differences between Temporary Tables (#tmp) and Table Variables (@tmp), although using tempdb isn't one of them, as spelt out in the MSDN link below. As a rule of thumb, for small to medium volumes of data and simple usage scenarios you should use table variables. Temporary tables are created in tempdb. The name “temporary” is slightly misleading, for even though the tables are instantiated in tempdb, they are backed by physical disk and are even logged into the transaction log. They act like regular tables in that you can query their data via SELECT queries and modify their data via UPDATE, INSERT, and DELE...
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