As you know well, VALUES clause is used to insert values to the table A simple example is declare @t table (id int , col1 int, col2 int, col3 int) insert into @t values(1, 14, 12, 24) select * from @t But in version 2008, you can do more things using Read More......(<a href="http://sqlserver-qa.net/blogs/extblog/archive/2010/08/02/various-uses-of-values-clause-in-sql-server-2008.aspx">read more</a>)<img src="http://sqlserver-qa.net/aggbug.aspx?PostID=9405" width="1" height="1">