Using Pound Signs And Quotations In ColdFusion Applications
This subject keeps cropping up in ColdFusion mail lists and on CF forums. It is a mildly confusing subject but one that is worth reading up on. Fully understanding how, when and where to use quotations and pound signs in your CF code has both operational and efficiency benefits.
Cheryl Smith of Macromedia has a concise informative article on this here.

Don’t forget the basic documentation. This doc is a nice review:
Comment by Steven Erat — January 30, 2004 @ 12:00 am
Thanks as always Steven for your pointers.
Comment by Mike Brunt — January 30, 2004 @ 12:00 am