Temp Table Vs  Table Variable 

**      Temp Table has the scope only within the transaction

**      Table Varible has the scope within that current session

BEGIN TRAN

declare @var table (id int, data varchar(20) )

create table #temp (id int, data varchar(20) )

insert into @var

select 1, 'data 1' union all

select 2, 'data 2' union all

select 3, 'data 3'

insert into #temp

select 1, 'data 1' union all

select 2, 'data 2' union all

select 3, 'data 3'

select * from #temp

select * from @var

ROLLBACK

select * from @var

if object_id('tempdb..#temp') is null

    select '#temp does not exist outside the transaction'