The value assigned to the File or Virtual attribute must be enclosed in quotation marks (""). The included file is processed before any dynamic code is executed. Include files can be used to contain anything from static text (such as a common page header or a company address) to common server-side code, controls, or blocks of HTML markup that a developer wants to insert within other pages.
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Although you can still use the
#include tag for the purpose of code reuse (by placing common server-side code, controls, or HTML markup within a file to include in other Web pages), often the preferred approach in ASP.NET is to use Web user controls. User controls provide an object-oriented programming model and much greater functionality than server-side includes. For details, see ASP.NET User Controls.
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The #include tag must be enclosed within HTML or XML comment delimiters to avoid being interpreted as literal text.