Hi, there was a mistake.

HAVING COUNT(T.Id) = @NoOfIds => HAVING COUNT(T2.Id) = @NoOfIds

Hi

If t2 has large volume of data, there would be performance issue on your approach. My approach is below.

USE tempdb;

GO

DECLARE @t TABLE (Id INT);

INSERT INTO @t

VALUES(108)

, (102)

, (103)

, (101);

IF OBJECT_ID('tempdb..#t2')...