At any time, only one table in a session can have the IDENTITY_INSERT property set to ON. If a table already has this property set to ON, and a SET IDENTITY_INSERT ON statement is issued for another table, SQL Server 2005 returns an error message that states SET IDENTITY_INSERT is already ON and reports the table it is set ON for.

If the value inserted is larger than the current identity value for the table, SQL Server automatically uses the new inserted value as the current identity value.