This is an excellent article the gave an idea have to solve some problems that arise from the need of paraller processing. Thank you very very much.

As all we want is right resource planning I show in the following article that its better to create temporary tables and use INSERT INTO instead of SELECT INTO. As the article says its a resources matter.

The article is here:http://www.sqlservercentral.com/articles/Basic+Querying/temptablesinsqlserver/1279/

Thank you.