SQL Server 2005 error

declare @x int

set @x = 1

if (@x = 0)
begin
    select 1 as Value into #temptable
end
else
begin
   select 2 as Value into #temptable
end

select * from #temptable

drop table #temptable

SELECT field-list INTO #symbol ...

DECLARE #symbol_sessionid TABLE(field-list)
INSERT INTO #symbol_sessionid SELECT field-list ...

IF OBJECT_ID('tempdb..#temptable', 'U') IS NOT NULL
BEGIN
DROP TABLE #temptable
END

CREATE TABLE #temptable (Value INT)

declare @x int

set @x = 1

if (@x = 0)
begin
    INSERT INTO #temptable (Value) select 1
end
else
begin
    INSERT INTO #temptable (Value) select 2
end

select * from #temptable

drop table #temptable