You should use single quotes to enclose character strings within Transact-SQL queries when used with MS SQL Server. The advantage is that your queries will work regardless of the QUOTED_IDENTIFIER setting. If the QUOTED_IDENTIFIER option is set to “ON”, double quotes cannot be used to delimit character strings whose length is greater than the length of the identifier. Double quotes, in this case, are used to delimit identifiers. However, you should beware when using single quotes. If the character string contains an embedded single quotation mark, insert an additional single quotation mark in front of the embedded mark. For example, the character string ‘string’s value’ should be used as ‘string”s value’ inside the query.