sql insert in temp table code example

Example: create and insert into temp table

IF(@Debug = 1)
    BEGIN

        --TempTables for Testing
        CREATE TABLE #_TempTable
        (
        FIRST       INT, 
         SECOND  INT,          
        );
        INSERT INTO  #_TempTable
               SELECT @FIRST, 
			          @SECOND
					  SELECT * FROM #_TempTable
	END;