>If I uncomment the two lines in the code below, I get this error:
>
>

>Msg 156, Level 15, State 1, Line 134
>Incorrect syntax near the keyword 'else'
>

>
>The variable is declared and I am using the same SET with other variables.
>
>

>if exists (select * from #a where s = @FileName)
        BEGIN
>	--SET @FileExists = 'Y'
>	print @PATH + @Filename + ' exists'
       END
>else
       BEGIN
>	--SET @FileExists = 'N'
>	print @PATH + @Filename + ' does not exist'
      END
       >drop table #a
>

Add BEGIN/END blocks if you want to execute more than 1 statement.