Temporary tables with names that begin with # are subject to the following restrictions:
You cannot create views on these tables.
You cannot associate triggers with these tables.
From within a stored procedure, you cannot:
Create a temporary table
Drop it
Create a new temporary table with the same name.
You cannot tell which session or procedure has created these tables.
These restrictions do not apply to shareable, temporary tables created in tempdb.
Rules that apply to both types of temporary tables:
You can associate rules, defaults, and indexes with temporary tables. Indexes created on a temporary table disappear when the temporary table disappears.
System procedures, such as sp_help, work on temporary tables only if you invoke them from tempdb.
You cannot use user-defined datatypes in temporary tables unless the datatypes exist in tempdb; that is, unless the datatypes have been explicitly created in tempdb since the last time Adaptive Server was restarted.
You do not have to set the select into/bulkcopy option on to select into a temporary table.