USE AdventureWorks;
GO
CREATE TABLE #temptable (col1 int);
GO
INSERT INTO #temptable
VALUES (10);
GO
SELECT * FROM #temptable;
GO
IF OBJECT_ID(N'tempdb..#temptable', N'U') IS NOT NULL
DROP TABLE #temptable;
GO
--Test the drop.
SELECT * FROM #temptable;
摘自:http://www.webfans.org/blog/read.php?142