Hi Lynn,
i was mistaken about including the Column name in the syntax for IDENTITY_INSERT.
Well i was looking continuity for one of my table column entries which is the primary key (Column - USERS.ID) was also set to IDENTITY(1,1).
The continuity on USERS.ID was missed due to series of transactions on that table.(INSERT / DELETE / UPDATE)
Now I wanted manually to enter the missing records.
Help me if am getting IDENTITY_INSERT wrong.