Question: I've been led to believe that for single variable assignment in T-SQL, `set` is the best way to go about things, for two reasons:

* it's the ANSI standard for variable assignment
* it's actually faster than doing a SELECT (for a single variable)

So...

```
SELECT @thingy = 'turnip shaped'

```

becomes

```
SET @thingy  = 'turnip shaped'

```

But how fast, is *fast*? Am I ever really going to notice the difference?

Answer: 
I don't speed is an issue, it has to do with more with the assignment feature set. I came across [this](http://vyaskn.tripod.com/differences_between_set_and_select.htm) a while ago and there is something new in SQL Server 2008...I heard, try googling SQL Set vs Select SQL SERVER 2008
Take a look at the "execution plan", it should tell you the cost of each line of your statement