What's the difference between a temp table and table variable in SQL Server?

Question

In SQL Server 2005, we can create temp tables one of two ways:

declare @tmp table (Col1 int, Col2 int);

or

create table #tm         


        

Answer 1

For all of you who believe the myth that temp variables are in memory only

First, the table variable is NOT necessarily memory resident. Under memory pressure, the pages belonging to a table variable can be pushed out to tempdb.

Read the article here: TempDB:: Table variable vs local temporary table