When you create a new SQL Server database (including SQL Server 2000 Desktop Engine), the
IDENTITY_INSERT options are set to
OFF.
If you upsize a Microsoft Access table that contains a field of the
AutoNumber data type, the field is created on SQL Server as an IDENTITY
column. Unlike the AutoNumber data type, you cannot directly edit
IDENTITY columns, nor explicitly insert data into an IDENTITY column
while the
IDENTITY_INSERT option for that table is set to
OFF. To insert or update data in an IDENTITY column, you must set the
IDENTITY_INSERT option to
ON.
http://support.microsoft.com/kb/294923#top
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You can use the SET IDENTITY_INSERT statement to set the
option. SET IDENTITY_INSERT always references a table, and you should
place it before the UPDATE or INSERT statement that modifies or inserts
data into an IDENTITY column. The following example sets
IDENTITY_INSERT for the NewEmployees table.
SET IDENTITY_INSERT NewEmployees ON