Interesting question, Ron.

Thanks

Something to bear in mind: There are numerous factors that influence the choice between table variables and/or temp tables, inter alia:

> Data set size (number of columns and rows) - larger datasets work better with temp tables (mainly because these can be indexed);

> Availalbe memory vs available drive space (file swapping etc);

> IO's;

> Persistence (using the data set in other stored procedures)

> UDF - one can only use table variables in UDF's