In SQL Server stored procedures when to use temporary tables and when to use cursors. which is the best option performance wise?
If ever possible avoid cursors like the plague. SQL Server is set-based - anything you need to do in an RBAR (row-by-agonizing-row) fashion will be slow, sluggish and goes against the basic principles of how SQL works.
Your question is very vague - based on that information, we cannot really tell what you're trying to do. But the main recommendation remains: whenever possible (and it's possible in the vast majority of cases), use set-based operations - SELECT, UPDATE, INSERT and joins - don't force your procedural thinking onto SQL Server - that's not the best way to go.
So if you can use set-based operations to fill and use your temporary tables, I would prefer that method over cursors every time.
Cursors work row-by-row and are extremely poor performers. They can in almost all cases be replaced by better set-based code (not normally temp tables though)
Temp tables can be fine or bad depending on the data amount and what you are doing with them. They are not generally a replacement for a cursor.
Suggest you read this: http://wiki.lessthandot.com/index.php/Cursors_and_How_to_Avoid_Them
来源：https://stackoverflow.com/questions/4568464/sql-server-temporary-tables-vs-cursors