[From Builder AU]
In previous versions of SQL Server, you have to create separate statements if you need to insert, update, or delete data in one table based on certain conditions in another table. With MERGE, you can include the logic for these data modifications in one statement.
The article continues at
http://www.builderau.com.au/program/sqlserver/soa/Using-SQL-Server-2008-s-MERGE-statement/0,339028455,339283059,00.htm