Insert an identity into a table:
At any time, only one table in a session can have the IDENTITY_INSERT property set to ON. If a table already has this property set to ON, and a SET IDENTITY_INSERT ON statement is issued for another table, Microsoft® SQL Server™ returns an error message that states SET IDENTITY_INSERT is already ON and reports the table it is set ON for.
If the value inserted is larger than the current identity value for the table, SQL Server automatically uses the new inserted value as the current identity value.
Example:
-- Create products table.
CREATE TABLE products
(id int IDENTITY PRIMARY KEY, product varchar(40))
GO
-- Inserting values into products table.
INSERT INTO products (product) VALUES ('screwdriver')
INSERT INTO products (product) VALUES ('hammer')
INSERT INTO products (product) VALUES ('saw')
INSERT INTO products (product) VALUES ('shovel')
GO
-- Create a gap in the identity values.
DELETE products
WHERE product = 'saw'
GO
SELECT *
FROM products
GO
-- Attempt to insert an explicit ID value of 3;
-- should return a warning.
INSERT INTO products (id, product)
VALUES (3, 'garden shovel')
GO
-- SET IDENTITY_INSERT to ON.
SET IDENTITY_INSERT products ON
GO
-- Attempt to insert an explicit ID value of 3
INSERT INTO products (id, product)
VALUES (3, 'garden shovel')
GO
SELECT *
FROM products
GO
-- Drop products table.
DROP TABLE products
GO
Source: Microsoft Developer Network
