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I can think of two main benefits: Avoiding concurrency problems, if you have many processes creating/dropping tables you can get in trouble as one process tries to create an already existing table. Performance, I imagine that creating temporary tables (with #) is more performant than regular tables. Is there any other reason, and is any of my reasons false? JavaScript questions and answers, JavaScript questions pdf, JavaScript question bank, JavaScript questions and answers pdf, mcq on JavaScript pdf, JavaScript questions and solutions, JavaScript mcq Test , Interview JavaScript questions, JavaScript Questions for Interview, JavaScript MCQ (Multiple Choice Questions)

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You can't compare temporary and persistent tables: Persistent tables keep your data and can be used by any process. Temporary ones are throw away and #ones are visible only to that connection You'd use a temp table to spool results for further processing and such. There is little difference in performance (either way) between the two types of table. You shouldn't be dropping and creating tables all the time... any app that relies on this is doing something wrong, not least way too many SQL calls.

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