Gopi>>The important thing that i want to bring out is the datatype of the final result set is based on the first statement in the insert list.

The examples in your question illustrate this point perfectly. Yet another example of the dangers of implicit conversion.

Gopi>>Hope this is helpful ?

More than you thought: You may consider me ignorant, but I have been using 2008 for a year and I never knew you could insert multiple records with one single INSERT statement. Furthermore, I would not have guessed that doing so would behave like a union. Your question and explanation drive these points home quite well. Thank you.