Hi, I think You are asking about "IDENTITY" Property in SQL Server right. If you will use IDENTITY while creating table, It will Increment Automatically based on your Starting value and Increment. For Example,
CREATE TABLE #T1 (ID INT NOT NULL IDENTITY(1,1), Name VARCHAR(12))
INSERT INTO #T1(Name) VALUES('A')
SELECT * FROM #T1
BEGIN TRAN T1
INSERT INTO #T1(Name) VALUES('B')
ROLLBACK TRAN T1
INSERT INTO #T1(Name) VALUES('C')
SELECT * FROM #T1
So Once Identity values is Incremented, In case If Transaction Roll backed also you will get next value only. Regards, GVPrabu.