Hello Bruce

Thank you for your answer! In my opinion it "because" a absolutely valid reason :).

I just found a third possibility in MSDN forums http://social.msdn.microsoft.com/Forums/en-US/transactsql/thread/8d2888ab-9ad6-47f2-a01c-0a487b1dc995/ which I never saw. Example:

DECLARE @t TABLE (id INT, txt VARCHAR(100))

INSERT INTO @t VALUES

(1, 'hello'),

(2, 'world')

SELECT * FROM @t

I do not have a specific business case at the moment I just would like to understand why other DBAs/developer do how they do and if there may be any advantage for my work.

Greets

Flo