Its easier to convert a series of SPs, views etc to a new destination database than to have to find all the SQL in your code and convert that instead. Select @@identity will not work in Oracle (if memory serves) so SQL code conversion will HAVE to be done when moving to another backend DB. If you want the code to be entirely database independent then dont use SQL at all, if thats even possible. There is good software and there is bad software, and this is not one of them.