>IMHO, multiple lookups would be easier to set up for referential integrity. Recently we used the approach you described for lookup tables (one lookup for multi purpose) and it was a bit challenging to create queries and also you would not be able to set up relationship properly.
>
>So, I would advise to use multiple small lookup tables. BTW, this is a common question and we may add it here
>
>http://wiki.lessthandot.com/index.php/SQL_Server_Programming_Best_Practices (or better in Data Modeling Best Practices which doesn't exist yet).
>
>You may also check http://forum.lessthandot.com/viewtopic.php?f=15&t=8562 and the thread referenced there.
>

Please take a look at the topic I referenced - two SQL Server experts have different opinions on this issue.