最大的区别是truncate是不记录日志的操作，而delete是。

简单地说，这意味着在数据库崩溃的情况下，不能通过截断恢复所操作的数据，但可以通过删除恢复。

详情请点击这里

truncate和delete的区别如下:

+----------------------------------------+----------------------------------------------+
|                Truncate                |                    Delete                    |
+----------------------------------------+----------------------------------------------+
| We can't Rollback after performing     | We can Rollback after delete.                |
| Truncate.                              |                                              |
|                                        |                                              |
| Example:                               | Example:                                     |
| BEGIN TRAN                             | BEGIN TRAN                                   |
| TRUNCATE TABLE tranTest                | DELETE FROM tranTest                         |
| SELECT * FROM tranTest                 | SELECT * FROM tranTest                       |
| ROLLBACK                               | ROLLBACK                                     |
| SELECT * FROM tranTest                 | SELECT * FROM tranTest                       |
+----------------------------------------+----------------------------------------------+
| Truncate reset identity of table.      | Delete does not reset identity of table.     |
+----------------------------------------+----------------------------------------------+
| It locks the entire table.             | It locks the table row.                      |
+----------------------------------------+----------------------------------------------+
| Its DDL(Data Definition Language)      | Its DML(Data Manipulation Language)          |
| command.                               | command.                                     |
+----------------------------------------+----------------------------------------------+
| We can't use WHERE clause with it.     | We can use WHERE to filter data to delete.   |
+----------------------------------------+----------------------------------------------+
| Trigger is not fired while truncate.   | Trigger is fired.                            |
+----------------------------------------+----------------------------------------------+
| Syntax :                               | Syntax :                                     |
| 1) TRUNCATE TABLE table_name           | 1) DELETE FROM table_name                    |
|                                        | 2) DELETE FROM table_name WHERE              |
|                                        |    example_column_id IN (1,2,3)              |
+----------------------------------------+----------------------------------------------+

都是很好的答案，我必须补充一句:

由于TRUNCATE TABLE是一个DDL(数据定义语言)命令，而不是DML(数据操作语言)命令，删除触发器不会运行。

对原始答案的一个小修正——删除也会产生大量的重做(因为undo本身是由重做保护的)。这可以从autotrace输出中看到:

SQL> delete from t1;

10918 rows deleted.

Elapsed: 00:00:00.58

Execution Plan
----------------------------------------------------------
   0      DELETE STATEMENT Optimizer=FIRST_ROWS (Cost=43 Card=1)
   1    0   DELETE OF 'T1'
   2    1     TABLE ACCESS (FULL) OF 'T1' (TABLE) (Cost=43 Card=1)




Statistics
----------------------------------------------------------
         30  recursive calls
      12118  db block gets
        213  consistent gets
        142  physical reads
    3975328  redo size
        441  bytes sent via SQL*Net to client
        537  bytes received via SQL*Net from client
          4  SQL*Net roundtrips to/from client
          2  sorts (memory)
          0  sorts (disk)
      10918  rows processed

SQL server中删除与截断的总结 完整文章请点击这个链接:http://codaffection.com/sql-server-article/delete-vs-truncate-in-sql-server/

摘自dotnet mob文章:删除Vs截断SQL Server

如果将TRUNCATE包装在事务中，则可以回滚。

请参阅下面的两个参考资料并自行测试:-

http://blog.sqlauthority.com/2007/12/26/sql-server-truncate-cant-be-rolled-back-using-log-files-after-transaction-session-is-closed/

http://sqlblog.com/blogs/kalen_delaney/archive/2010/10/12/tsql-tuesday-11-rolling-back-truncate-table.aspx

截断与删除是SQL面试中最臭名昭著的问题之一。一定要向面试官解释清楚，否则可能会让你丢掉这份工作。问题是没有多少人意识到这一点，所以如果你告诉他们YES Truncate可以回滚，他们很可能会认为答案是错误的。