Some one is interested in a concept and not code? How interesting:)

If you understand the concept of the CTE you will understand the

concept of a table, a temporary table, a table variable in fact

anything that is referred to as a table in sql server. The underlying

concept is the same. You may find this interesting if you know little

of sql but something about computer science. If you know lots about

sql but little of computer science the concept requires some extra effort:)

Do you know what the Sql CTE is?

http://beyondsql.blogspot.com/2007/10/sql-whats-really-with-with.html