DELETE removes all rows from a table without logging the individual row deletions. TRUNCATE TABLE is similar to the DELETE statement with no WHERE clause; however, TRUNCATE TABLE is faster and uses fewer system and transaction log resources.

TRUNCATE is faster than DELETE due to the way TRUNCATE “removes” rows. Actually, TRUNCATE does not remove data, but rather deallocates whole data pages and removes pointers to indexes. The data still exists until it is overwritten or the database is shrunk. This action does not require a lot of resources and is therefore very fast. It is a common mistake to think that TRUNCATE is not logged. This is wrong. The deallocation of the data pages is recorded in the log file. Therefore, BOL refers to TRUNCATE operations as “minimally logged” operations. You can use TRUNCATE within a transaction, and when this transaction is rolled-back, the data pages are reallocated again and the database is again in its original, consistent state.