Internal Tables and Work Areas are temporary memory locations which are used to

store the data of

database tables at run time and in other way we can call them as instances of
database tables.

*Internal Tables

-Temporary memory locations which are used to store the data of database table.
Internal table is an instance of database table.

-By default 8kb memory will be allocated and it increases dynamically( +8kb +8kb).

( Internal tables can store multiple records.)

General Syntax :

DATA : <ITAB> TYPE TABLE OF <DBTABLE> .

*Work Areas

-Temporary memory locations which are used to store the data of database table.
Work area is an instance of database table.

Work areas can store only one record.

General Syntax:
DATA : <WA> TYPE <DBTABLE> .

*Internal Table declaration

DATA : IT_ITAB TYPE TABLE OF MARA .

OR

TYPES : BEGIN OF TY_TABLE,

MATNR TYPE MARA-MATNR,
MTART TYPE MARA-MTART,
MEINS TYPE MARA-MEINS,
END OF TY_TABLE.

DATA : IT_ITAB TYPE TABLE OF TY_TABLE .