SyntaxFix

[sql] Is it necessary to use # for creating temp tables in SQL server?

The difference between this two tables ItemBack1 and #ItemBack1 is that the first on is persistent (permanent) where as the other is temporary.

Now if take a look at your question again

Is it necessary to Use # for creating temp table in sql server?

The answer is Yes, because without this preceding # the table will not be a temporary table, it will be independent of all sessions and scopes.

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