This issue is yet another example of why SQL is one of the worst-designed languages of all time from a syntactic POV.

Would it have killed the designers to create two string delimiters that could be interchanged (ala BASIC) and reserved square brackets for field/table delimiting? And while we're at it to use #'s to delimit dates/times (ala MS Access)?

Oh, and use a dedicated "escape" character instead of doubling the escaped character? Sheesh!

Sorry, this is one of (many) pet peeves I have with T-SQL.