Usage: SELECT : Designed to return data. SET : Designed to assign values to local variables. While testing the performance of the following two scripts in query analyzer, interesting results are discovered. SET @foo1 = 1; SET @foo2 = 2; SET @foo3 = 3; SELECT @foo1 = 1, @foo2 = 2, @foo3 = 3; While… Continue Reading...
Source: SQL SERVER – SELECT vs. SET Performance Comparison | Journey to SQL Authority with Pinal Dave
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