ayi <t>Technically they function the same if you’re using SQL Server AKA T-SQL. If you're using it in stored procedures there is no performance reason to use one over the other. It then comes down to personal preference. I prefer to use as it is ANSI compliant.<br/> <br/> You can find links to the various ANSI standards at...<br/> <br/> http://en.wikipedia.org/wiki/SQL</t>