Temp Table Vs Table Variable

1. SYNTAX
Below is the sample example of Creating a Temporary Table, Inserting records into it, retrieving the rows from it and then finally dropping the created Temporary Table. -- Create Temporary Table CREATE TABLE #Customer (Id INT, Name VARCHAR(50)) --Insert Two records INSERT INTO #Customer VALUES(1,'Basavaraj') INSERT INTO #Customer VALUES(2,'Kalpana') --Reterive the records SELECT * FROM #Customer --DROP Temporary Table DROP TABLE #Customer	Below is the sample example of Declaring a Table Variable, Inserting records into it and retrieving the rows from it. -- Create Table Variable DECLARE @Customer TABLE (  Id INT,  Name VARCHAR(50)   ) --Insert Two records INSERT INTO @Customer VALUES(1,'Basavaraj') INSERT INTO @Customer VALUES(2,'Kalpana') --Reterive the records SELECT * FROM @Customer
2. MODIFYING STRUCTURE
we can use DDL statements i.e. Alter,Create,Drop --Create Temporary Table CREATE TABLE #Customer (Id INT, Name VARCHAR(50)) GO --Add Address Column ALTER TABLE #Customer ADD Address VARCHAR(400) GO --DROP Temporary Table DROP TABLE #Customer GO	Table Variables doesn’t support DDL statements like ALTER, CREATE, DROP etc, implies we can’t modify the structure of Table variable nor we can drop it explicitly.
3. STORAGE LOCATION
One of the most common MYTH about Temporary Table & Table Variable is that: Temporary Tables are created in TempDB and Table Variables are created In-Memory. Fact is that both are created in TempDB.
4. TRANSACTIONS
Temporary Tables support use of transactions defined by the user.	Table variables doesn’t support explicit transactions defined by the user.
5. USER DEFINED FUNCTION
Temporary Tables are not allowed in User Defined Functions.	Table Variables can be used in User Defined Functions.