SQL developers are mostly familiar with using temporary tables to temporarily accumulate or store query results. However, using a "table variable," a less well-known concept, turns out to be a better performer in some cases.
Specifically, when you have only a few rows that you need to hold in a table, and you don't need to index the data, use a table variable instead of a temporary table. The table variable performs better because SQL Server doesn't create statistics on a table variable as it does for temporary tables.
Here's the syntax to create a table variable:
DECLARE @RESULTS TABLE
Remember, if you need to create indexes on your temporary data, use a temporary table instead.