Difference between temp Table(#Table) and Table variable(@Table) in sql server

 Table Variable(@Table):

• Table variables can not have Non-Clustered Indexes
• You can not create constraints in table variables
• You can not create default values on table variable columns
• Statistics can not be created against table variables

Similarities with temporary tables(#Table) include:

• Instantiated in tempdb
• Clustered indexes can be created on table variables and temporary tables
• Both are logged in the transaction log
• Just as with temp and regular tables, users can perform all Data Modification Language (DML) queries against a table variable: SELECT, INSERT, UPDATE, and DELETE.