下面的示例取决于 INSERT 和 DELETE 语句的成功操作。局部变量在两条语句后均被设置为 @@ERROR 的值，并且用于此操作的共享错误处理例程中。
USE pubs
GO
DECLARE @del_error int, @ins_error int
-- Start a transaction.
BEGIN TRAN
-- Execute the DELETE statement.
DELETE authors
WHERE au_id = '409-56-7088'
-- Set a variable to the error value for
-- the DELETE statement.
SELECT @del_error = @@ERROR
-- Execute the INSERT statement.
INSERT authors
VALUES('409-56-7008', 'Bennet', 'Abraham', '415 658-9932',
'6223 Bateman St.', 'Berkeley', 'CA', '94705', 1)
-- Set a variable to the error value for
-- the INSERT statement.
SELECT @ins_error = @@ERROR
-- Test the error values.
IF @del_error = 0 AND @ins_error = 0
BEGIN
-- Success. Commit the transaction.
PRINT "The author information has been replaced"
COMMIT TRAN
END
ELSE
BEGIN
-- An error occurred. Indicate which operation(s) failed
-- and roll back the transaction.
IF @del_error <> 0
PRINT "An error occurred during execution of the DELETE
statement."
IF @ins_error <> 0
PRINT "An error occurred during execution of the INSERT
statement."
ROLLBACK TRAN
END
GO