If you read most of this book (and we certainly hope you will), then you will be armed to handle most situations without having to resort to using temporary tables. Temporary tables do involve extra overhead, as well as extra programming effort. However, they are useful for doing work that requires multiple passes, to avoid doing repetitive work, or to do work that cannot be done any other way. They also allow you to simplify complex queries. SQL Server has had the capability of creating temporary tables since the Sybase days.
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