Temporary table in SQL server causing ' There is already an object named' error

Temporary table in SQL server causing ' There is already an object named'
error

I have the following issue in SQL Server, I have some code that looks like
this:
DROP TABLE #TMPGUARDIAN
CREATE TABLE #TMPGUARDIAN(
LAST_NAME NVARCHAR(30),
FRST_NAME NVARCHAR(30))
SELECT LAST_NAME,FRST_NAME INTO #TMPGUARDIAN FROM TBL_PEOPLE
When I do this I get an error 'There is already an object named
'#TMPGUARDIAN' in the database'. Can anyone tell me why I am getting this
error?