Diffrence between temp table and table variable

(1)Temp Tables are created in the SQL Server TEMPDB database and therefore require more IO resources and locking. Table Variables and Derived Tables are created in memory.
(2)Temp Tables will generally perform better for large amounts of data that can be worked on using parallelism whereas Table Variables are best used for small amounts of data (I use a rule of thumb of 100 or less rows) where parallelism would not provide a significant performance improvement.

(3)You cannot use a stored procedure to insert data into a Table Variable or Derived Table. For example, the following will work: INSERT INTO #MyTempTable EXEC dbo.GetPolicies_sp whereas the following will generate an error: INSERT INTO @MyTableVariable EXEC dbo.GetPolicies_sp.
(4)Derived Tables can only be created from a SELECT statement but can be used within an Insert, Update, or Delete statement.

(5) In order of scope endurance, Temp Tables extend the furthest in scope, followed by Table Variables, and finally Derived Tables.