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。

简而言之，truncate不会记录任何内容(因此更快，但不能撤消)，而delete会记录日志(并且可以是更大事务的一部分，将回滚等)。如果您在开发中有不想在表中使用的数据，通常最好截断，因为您不会冒填满事务日志的风险

如果不小心使用Delete/Truncate从表中删除了所有数据。您可以回滚已提交的事务。恢复上次备份并运行事务日志，直到将要执行删除/截断操作。

以下相关信息来自一篇博客文章:

While working on database, we are using Delete and Truncate without knowing the differences between them. In this article we will discuss the difference between Delete and Truncate in Sql. Delete: Delete is a DML command. Delete statement is executed using a row lock,each row in the table is locked for deletion. We can specify filters in where clause. It deletes specified data if where condition exists. Delete activities a trigger because the operation are logged individually. Slower than Truncate because it Keeps logs Truncate Truncate is a DDL command. Truncate table always lock the table and page but not each row.As it removes all the data. Cannot use Where condition. It Removes all the data. Truncate table cannot activate a trigger because the operation does not log individual row deletions. Faster in performance wise, because it doesn't keep any logs. Note: Delete and Truncate both can be rolled back when used with Transaction. If Transaction is done, means committed then we can not rollback Truncate command, but we can still rollback Delete command from Log files, as delete write records them in Log file in case it is needed to rollback in future from log files. If you have a Foreign key constraint referring to the table you are trying to truncate, this won't work even if the referring table has no data in it. This is because the foreign key checking is done with DDL rather than DML. This can be got around by temporarily disabling the foreign key constraint(s) to the table. Delete table is a logged operation. So the deletion of each row gets logged in the transaction log, which makes it slow. Truncate table also deletes all the rows in a table, but it won't log the deletion of each row instead it logs the deallocation of the data pages of the table, which makes it faster. ~ If accidentally you removed all the data from table using Delete/Truncate. You can rollback committed transaction. Restore the last backup and run transaction log till the time when Delete/Truncate is about to happen.

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。

在SQL Server 2005中，我相信你可以回滚截断

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。