Permanent or # tables

There are advantages and disadvantages of using either options, however in my opinion the advantages of permanent work tables outweigh the advantages of # tables for ETL but # tables win for TP systems

  • permanent work tables are available for debugging
  • permanent tables can be conditionally created – whereas temporary tables can’t


  • # tables are automatically cleaned up whereas you have to manually either recreate or truncate work tables
  • # tables always live in tempdb (although you can also create permanent work tables there as well)
  • # tables are unique to the session so never any risk of contention