MERGE INTO dbo.countries AS tgt USING( VALUES ( 1 , 'Afghanistan', 'AF' ) ,( 2 , 'Albania', 'AL' ) ,( 3 , 'Algeria', 'DZ' ) ,( 4 , 'Andorra', 'AD' ) ,( 5 , 'Angola', 'AO' ) ) AS src ( id , name , iso ) ON (tgt.id=src.id) WHEN MATCHED THEN UPDATE SET tgt.name=src.name , tgt.iso=src.iso WHEN NOT MATCHED THEN INSERT ( id , name , iso ) VALUES ( src.id , src.name , src.iso );