The diagram below shows two data sets, with differences highlighted: To find changed rows using TSQL, we might write a query like this: The logic is clear: join rows from the two sets together on the primary key column, and return rows where a change has occurred in one or more data columns.  Unfortunately, this query only finds one of the expected four rows: The problem, of course, is that our query does not correctly handle NULLs.  The ‘not equal to’ operators <> and != do not evaluate...(read more)