Temp table: A Temp table is easy to create and back up data. Table variable: But the table variable involves the effort when we usually create the normal tables. Temp table: Temp table result can be used by multiple users. Table variable: But the table variable can be used by the current user only.  Temp table: Temp table will be stored in the tempdb. It will make network traffic. When we have large data in the temp table then it has to work across the database. A Performance issue will exist. Table variable: But a table variable will store in the physical memory for some of the data, then later when the size increases it will be moved to the tempdb. Temp table: Temp table can do all the DDL operations. It allows creating the indexes, dropping, altering, etc.., Table variable: Whereas table variable won't allow doing the DDL operations. But the table variable allows us to create the clustered index only. Temp table: Temp table can be used for the current session or global. So that a multiple user session can utilize the results in the table. Table variable: But the table variable can be used up to that program. (Stored procedure) Temp table: Temp variable cannot use the transactions. When we do the DML operations with the temp table then it can be rollback or commit the transactions. Table variable: But we cannot do it for table variable. Temp table: Functions cannot use the temp variable. More over we cannot do the DML operation in the functions . Table variable: But the function allows us to use the table variable. But using the table variable we can do that. Temp table: The stored procedure will do the recompilation (can't use same execution plan) when we use the temp variable for every sub sequent calls. Table variable: Whereas the table variable won't do like that.

令我惊讶的是，没有人提到这两者之间的关键区别是临时表支持并行插入，而表变量不支持。您应该能够从执行计划中看出不同之处。下面是9频道和MSDN doc上的SQL workshop的视频。

这也解释了为什么应该对较小的表使用表变量，否则应该使用临时表，正如SQLMenace前面回答的那样。

在SQL中，临时表存储在TempDB中，本地临时表只在当前会话中可见，在另一个会话中不可见。这可以在嵌套存储过程调用之间共享。全局临时表对所有其他会话可见，当最后一个连接引用表关闭时，它们将被销毁。例如,

Select Dept.DeptName, Dept.DeptId, COUNT(*) as TotalEmployees
into #TempEmpCount
from Tbl_EmpDetails Emp
join Tbl_Dept Dept
on Emp.DeptId = Dept.DeptId
group by DeptName, Dept.DeptId

表变量类似于tempTables，表变量也是在TempDB中创建的。表变量的作用域是声明表变量的批处理、存储过程或语句块。它们可以作为过程之间的参数传递。同样的查询可以使用Table变量by来编写

Declare @tblEmployeeCount table
(DeptName nvarchar(20),DeptId int, TotalEmployees int)
Insert @tblEmployeeCount
Select DeptName, Tbl_Dept.DeptId, COUNT(*) as TotalEmployees
from Tbl_EmpDetails
join Tbl_Dept
on Tbl_EmpDetails.DeptId = Tbl_Dept.DeptId
group by DeptName, Tbl_Dept.DeptId

另一个主要区别是表变量没有列统计信息，而临时表有。这意味着查询优化器不知道表变量中有多少行(它猜测是1)，如果表变量实际上有大量行，这可能导致生成高度非优化的计划。

另一个区别:

表var只能从创建它的过程中的语句中访问，而不能从该过程调用的其他过程或嵌套的动态SQL(通过exec或sp_executesql)访问。

另一方面，临时表的作用域包括调用过程和嵌套动态SQL中的代码。

如果由过程创建的表必须可以从其他被调用的过程或动态SQL中访问，则必须使用临时表。这在复杂的情况下非常方便。

临时表(##temp/#temp)和表变量(@table)之间的区别如下:

Table variable (@table) is created in the memory. Whereas, a Temporary table (##temp/#temp) is created in the tempdb database. However, if there is a memory pressure the pages belonging to a table variable may be pushed to tempdb. Table variables cannot be involved in transactions, logging or locking. This makes @table faster then #temp. So table variable is faster then temporary table. Temporary table allows Schema modifications unlike Table variables. Temporary tables are visible in the created routine and also in the child routines. Whereas, Table variables are only visible in the created routine. Temporary tables are allowed CREATE INDEXes whereas, Table variables aren’t allowed CREATE INDEX instead they can have index by using Primary Key or Unique Constraint.