Difference TempTable and Table Variable (blog.sqlauthority.com)
submitted by 
pinaldave(9662) 2 years, 1 month ago
A Myth Busted.
Recently, I have been conducting many training sessions at a leading technology company in India. During the discussion of temp table and table variable, I quite commonly hear that Table Variables are stored in memory and Temp Tables are stored in TempDB. I would like to bust this misconception by suggesting following:
Temp Table and Table Variable — both are created in TempDB and not in memory.
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