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。

对于SQL Server或MySQL，如果有一个带有自动递增的PK, truncate将重置计数器。

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 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. TRUNCATE TRUNCATE removes all rows from a table. The operation cannot be rolled back and no triggers will be fired. As such, TRUCATE is faster and doesn't use as much undo space as a DELETE. 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. DROP and TRUNCATE are DDL commands, whereas DELETE is a DML command. Therefore DELETE operations can be rolled back (undone), while DROP and TRUNCATE operations cannot be rolled back.

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。

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