IDENTIFIERS v7.0
The name of a database object is known as its identifier. This includes 
tables, columns, triggers, procedures, constraints, etc. According to 
MSDN SQL Server Books Online, v7.0 identifiers should obey the 
following ruleset:
http://click.online.com/Click?q=0d-3a5uIbr9qbAFCjVRvV_nrJLYi9RR 
* The first character should be a letter A-Z, underscore (_), pound 
(#), or at (@) symbol.
* Subsequent letters should be A-Z, 0-9, or the @, $, #, _ symbols.
* The name should not be a SQL reserved keyword.
* The name should not contain a space or embedded character.
If these rules are followed when you define your database objects, then 
you need not concern yourself with quoted identifiers. Quoted 
identifiers are enclosed in double quotation marks (" ") and allow for 
violation of the above ruleset.
If you are migrating a SQL Server v6.5 application that employs what 
are now v7.0 SQL reserved keywords, consider using quoted identifiers 
to reference your objects. It may save you time in migrating the 
application to v7.0.
Given the following table structure, you can see that this violates 
some of the above rules.CREATE TABLE My Table  |(name varchar(20) null, 
 address varchar(20) null,  date datetime null)
Knowing that the name My Table includes a space and that the name and 
date columns are keywords, you can see that this table will have some 
problems upon creation in v7.0. You can use the quoted identifier to 
quickly fix these problems. Use the SET QUOTED_IDENTIFIER ON|OFF option 
to aid in controlling these identifiers.SET QUOTED_IDENTIFIER ON  
CREATE TABLE "My Table"  ("name" varchar(20) null,  address varchar(20) null, 
 "date" datetime null)
Although this may be considered "bad form," it is a down-and-dirty way 
to help migrate your application quickly to the 7.0 version.