BULK Insert + create temperory table at the time of insert

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BULK Insert + create temperory table at the time of insert

How to Create temp table at  the time of insert?

DECLARE @sql AS NVARCHAR(1000)
SET @sql = 'BULK INSERT ' + #tableName + ' FROM ''' + @filename + ''' WITH (CODEPAGE=''ACP'', FIELDTERMINATOR=''|'')

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