Golfer22 (5/26/2013)
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If you could use table variables instead of temporary tables, that could help. But it requires a large amount of memory. Upgrading memory could help.
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Using table variables is not necessarily the best option. Since there are no statistics on table variables SQL Server assumes 1 row even if there are 100,000 rows. This can easily result in a poor execution plan.
Also, table variables can use tempdb just as temporary tables.