There are differences in the types of tables permitted in a statement like the following:
select into table1 from table2
Adaptive Server Enterprise permits table1 to be permanent, temporary or a proxy table. Adaptive Server Enterprise also supports SELECT INTO EXISTING TABLE.
Adaptive Server Anywhere and IQ permit table1 to be a permanent or a temporary table. A permanent table is created only when you select into table and specify more than one column. SELECT INTO #table, without an owner specification, always creates a temporary table, regardless of the number of columns specified. SELECT INTO table with just one column selects into a host variable.