Hi Gila

You have the right to disagree with my opinion, but there is no "right" answer here. For data that is not meant to persist beyond the scope of the procedure, you are choosing between #temp tables and table variables.

Decision should depend on performance and reasonable load testing.

I read an article on SqlServerCentral about it some time ago http://www.sqlservercentral.com/articles/Temporary+Tables/66720

and I fully agree that real test give optimal solution.

Regards

Mike