Very nice question indeed. Guess what sould be the output of the last select statement, If I add a TRUNCATE statement in the code as well:

CREATE TABLE IdentTest

( Ident INT NOT NULL IDENTITY (1,1)

, varfield varchar(100)

)

INSERT INTO IdentTest VALUES ('abc')

DBCC CHECKIDENT ('IdentTest',RESEED,100)

INSERT INTO IdentTest VALUES ('abc')

TRUNCATE TABLE identTest

INSERT INTO IdentTest VALUES ('abc')

SELECT Ident FROM IdentTest