>>>MESSAGEBOX(tst)
>>>SYS(3054,0)
>>>
>>
>>In SQL Server I am getting a table scan in both cases. Perhaps because I need to create a clustered index first.
>
>Does the "table scan" means that SQL server does not utilize the index tags?

Yes, it means that the indexes are not used. However, the test I ran was not a valid test as in SQL Server practically every table needs to have a primary key. I ran the test on a heap by just transforming Boris code into T-SQL. I'm trying to re-run this code now but with the clustered primary key added. Somehow it's taking a lot of time to populate just 20K rows in a loop.