Are virtual tables and table variables the same in SQL Server? What is a virtual table? Why we need virtual tables, and how do you create one?
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It depends on what you understand by *virtual table*. Could you perhaps give an example? Because it might just happen that you misunderstood the meaning of the term itself. A [*view*](http://msdn.microsoft.com/en-us/library/ms190174 "Views (SQL Server)") could be called a virtual table. An "[inline view](http://stackoverflow.com/questions/829354/t-sql-what-is-an-inline-view "T-SQL - What is an inline-view?")" (or "inline table") could also be called a virtual table. – Andriy M Jul 16 '12 at 05:18
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@AndriyM - Also I've seen the term "virtual table" used to refer to a purely logical construct in [Logical Query Processing](http://tsql.solidq.com/books/insidetsql2008/Logical%20Query%20Processing%20Poster.pdf) – Martin Smith Nov 03 '13 at 12:28
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No
, They aren't same.
Go through this answer for clear understanding.

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Vishwanath Dalvi
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sorry, for that i am not able to give an example because this question asked to me in interview.The question asked in interview is that what the different between temp and virtual table. When i searched on internet for virtual table. I did not find the answer. So Please clear me first what is virtaul table with example – Neeru Rana Jul 16 '12 at 05:48
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Please someboay can give me idea what is virtual table in sql sever with example. – Neeru Rana Jul 20 '12 at 05:59