Chris: Yes, SQL 2000 needed Goto for exactly that. You're right.

Tom: I haven't found a need for that. I can see where it might have a use, but I generally write my scripts on the assumption that, one day, I may have to turn them into procs, so I try not to use features that I would want to avoid in a proc. Also, since my main objection to goto is that it makes debugging/refactoring more difficult, I would avoid it in any script that has any chance of ever being used again. Again, that's me. That's not a law handed down from on high, or whatever. It's just the habit I maintain. Go with what's comfortable for you.