Sergey and Jayesh,
You both say that you don't need to drop a #TempTable, but it's good practice to do it. If I'm not mistaken, I think that you *do* have to drop the table, as I thought it persists even after it's gone out of scope.
As an example, in Query Analyzer, I write some code to create a temp table, insert some rows into it, select from it and then drop it ... I run that code all is good. But if I then highlight all the code except the DROP and run it more than once, I get the error "There is already an object named '#temp' in the database."
I guess my question would be then, what "scope" does it have to go out of?
~~Bonnie