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Is there any performance difference between using SET or SELECT to assign values in Transact-SQL?
This is virtually no difference in performance between using SET or SELECT to assign values. In most cases you will want to use the ANSI standard, which says you should use SELECT. See the SQL Server Books Online for the exact syntax for both options.
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Try Idera’s new SQL admin toolset
Try Idera’s new SQL admin toolset
Try Idera’s new SQL admin toolset