并不是说截断不记录SQL Server中的任何内容。truncate不记录任何信息，但它记录您触发truncate的表的数据页的释放。

如果在开始时定义事务，则可以回滚被截断的记录，回滚后可以恢复被截断的记录。但不能在提交截断事务后从事务日志备份中恢复截断记录。

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)              |
+----------------------------------------+----------------------------------------------+

是的，DELETE比较慢，TRUNCATE比较快。为什么?

DELETE必须读取记录，检查约束，更新块，更新索引，并生成重做/撤销。所有这些都需要时间。

TRUNCATE只是在数据库中为表(High Water Mark)调整一个指针，然后!数据不见了。

这是Oracle特有的，AFAIK。

DROP The DROP command removes a table from the database. All the tables' rows, indexes and privileges will also be removed. No DML triggers will be fired. The operation cannot be rolled back. TRUNCATE TRUNCATE removes all rows from a table. The operation cannot be rolled back and no triggers will be fired. As such, TRUNCATE is faster and doesn't use as much undo space as a DELETE. Table level lock will be added when Truncating. DELETE The DELETE command is used to remove rows from a table. A WHERE clause can be used to only remove some rows. If no WHERE condition is specified, all rows will be removed. After performing a DELETE operation you need to COMMIT or ROLLBACK the transaction to make the change permanent or to undo it. Note that this operation will cause all DELETE triggers on the table to fire. Row level lock will be added when deleting.

来自:http://www.orafaq.com/faq/difference_between_truncate_delete_and_drop_commands

微软sql server的另一个不同之处在于，使用delete，你可以使用output语句来跟踪哪些记录被删除了，例如:

delete from [SomeTable]
output deleted.Id, deleted.Name

你不能用truncate这样做。

Truncate命令用于重新初始化表，它是一个删除表中所有行的DDL命令。DELETE是一个DML命令，用于根据某些条件删除一行或一组行，如果没有指定condition，则该命令将删除表中的所有行。