• Execute this code and you will get duplicate values in Identity values--

    CREATE TABLE IdentTest

    ( Ident INT NOT NULL IDENTITY (1,1)

    , varfield varchar(100)

    )

    INSERT INTO IdentTest VALUES ('xyz') -- <== Added to original

    INSERT INTO IdentTest VALUES ('123') -- <== Added to original

    SELECT Ident FROM IdentTest

    -- Result 1,2

    DBCC CHECKIDENT ('IdentTest',RESEED,100)

    --Checking identity information: current identity value '2', current column value '100'.

    INSERT INTO IdentTest VALUES ('abc')

    SELECT Ident FROM IdentTest

    --Result 1,2,101

    DBCC CHECKIDENT ('IdentTest',RESEED,100)

    --Checking identity information: current identity value '101', current column value '100'.

    INSERT INTO IdentTest VALUES ('abc')

    SELECT Ident FROM IdentTest

    --Result 1,2,101,101

    Its intresting to know that functionality of identity is exploiting in this way

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    To get quick answer follow this link:
    http://www.sqlservercentral.com/articles/Best+Practices/61537/