Merge statement is quite helpful if you want to do Upsert statement all together in single statement (It supports Insert, Update and Delete as well). It’s quite common in ETL process to write Merge statement to capture the changed data. If you are new and not familiar with Merge statement. Please refer to TechNet article. http://technet.microsoft.com/en-in/library/bb522522(v=sql.105).aspx Merge Tips by Itzik Ben-Gen: He has cover various scenario with example code where Merge statement could raise the conflict and not able to produce the expected result. http://sqlmag.com/sql-server/merge-statement-tips Use Caution with SQL Server’s Merge Statement by Aaron Bertrand: He has explain some of the known bug of Merge statement along with Concurrency problem and impact on Trigger. http://www.mssqltips.com/sqlservertip/3074/use-caution-with-sql-servers-merge-statement/