The SELECT INTO statement cannot have same source and destination tables.

Error Message:
Msg 2770, Level 16, State 1, Line 1
The SELECT INTO statement cannot have same source and destination tables.

Severity level:

This error message appears when you try to a SELECT INTO statement, but source and destination table of that statement are identical.

The T-SQL statement can be parsed, but causes the error at runtime.

Errors of the Severity Level 16 are generated by the user and can be fixed by the SQL Server user. The statement cannot be executed this way. Since a SELECT INTO statement will create a new table, source and destination must be different.

All versions of SQL Server

USE tempdb;
IF OBJECT_ID(‘tempdb..#t’) > 0
SELECT EmployeeID, IDENTITY(INT, 10, 1) AS i2
  INTO #t
  FROM #t
 WHERE LastName LIKE ‘B%’

In the above example we try use a SELECT INTO statement which has the table #t as source and destination table. This raises the error.

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