title: Is it necessary to use # for creating temp tables in SQL server?
body: <p>Is it necessary to use <code>#</code> before creating a temporary table in SQL server?</p>
  
  <p>Example:</p>
  
  <pre><code>SELECT column1, column2, someInt, someVarChar 
  INTO ItemBack1 
  FROM table2
  WHERE table2.ID = 7
  </code></pre>
  
  <p>For ItemBack1 is it necessary to use the <code>#</code> symbol? </p>
  
  <p>If not, then what is the use of <code>#</code> in creating temp tables?</p>