table variables declare like a variable
table variables columns can not have Non-Clustered Indexes
we can not create constraints in table variables
we can not create default values on table variable columns
temporary tables are created in tempdb
Clustered indexes can be created on both are tables
table variables and temporary tables are logged in the transaction log
users can perform all Data Modification Language (DML) queries against a table variables and temporary tables : SELECT, INSERT, UPDATE, and DELETE.