Hmm, getting late to this, but I'm having difficulty accepting the answer provided here. Here is the exact result I received on a SQL Server 2000 instance:
Server: Msg 245, Level 16, State 1, Line 1
Syntax error converting the varchar value 'B' to a column of data type int.
Note the Syntax error - does this not fly in the face of all the explanations thus far??
(or is this a SQL Server 2005-specific question / answer and I simply didn't read properly?)
http://poorsql.com for T-SQL formatting: free as in speech, free as in beer, free to run in SSMS or on your version control server - free however you want it.