Overview When you connect Power Query / Power BI to a SharePoint site (or document library), there are (at least) two common M-functions you may see or use: SharePoint.Files(siteUrl as text, optional options as record) as table SharePoint.Contents(siteUrl as text, optional options as record) as table Although they sound similar, their behavior, performance, metadata returned, and navigation experience differ. Understanding their differences helps in building more robust and p