这两个操作的另一个区别是，如果表包含一个标识列，则在TRUNCATE下该列的计数器将重置1(或为该列定义的种子值)。DELETE没有这种影响。

“Truncate不会记录任何东西”是正确的。我想更进一步:

Truncate不会在事务的上下文中执行。

截断比删除的速度优势应该是明显的。根据你的情况，这种优势从微不足道到巨大不等。

然而，我看到截断无意中破坏了引用完整性，并违反了其他约束。通过在事务外部修改数据而获得的权力，必须与在没有安全网的情况下走钢丝时继承的责任相平衡。

在SQL Server 2005中，我相信你可以回滚截断

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

DELETE语句可以有一个WHERE子句来删除特定的记录，而TRUNCATE语句不需要任何子句并擦除整个表。 重要的是，DELETE语句记录删除日期，而TRUNCATE语句不记录删除日期。

TRUNCATE是DDL语句，而DELETE是DML语句。以下是两者的区别:

As TRUNCATE is a DDL (Data definition language) statement it does not require a commit to make the changes permanent. And this is the reason why rows deleted by truncate could not be rollbacked. On the other hand DELETE is a DML (Data manipulation language) statement hence requires explicit commit to make its effect permanent. TRUNCATE always removes all the rows from a table, leaving the table empty and the table structure intact whereas DELETE may remove conditionally if the where clause is used. The rows deleted by TRUNCATE TABLE statement cannot be restored and you can not specify the where clause in the TRUNCATE statement. TRUNCATE statements does not fire triggers as opposed of on delete trigger on DELETE statement

这里有一个非常好的与主题相关的链接。