• My comment in agreement with what GilaMonster has said, is to be very carful do do proper performance and scale testing if you decide to use table variables, they can perform very badly on large data sets.

    As an annecdotal example, I have inherited a number of very large and complex queries that use table variables, some of these were taking more than half an hour to run. Doing nothing to them other than changing the table variables to temporary table gets them returning in 30 seconds or so.