Using IF ELSE statement based on Count to execute different Insert statements

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Depending on your needs, here are a couple of ways:

IF EXISTS (SELECT * FROM TABLE WHERE COLUMN = 'SOME VALUE')
    --INSERT SOMETHING
ELSE
    --INSERT SOMETHING ELSE

Or a bit longer

DECLARE @retVal int

SELECT @retVal = COUNT(*) 
FROM TABLE
WHERE COLUMN = 'Some Value'

IF (@retVal > 0)
BEGIN
    --INSERT SOMETHING
END
ELSE
BEGIN
    --INSERT SOMETHING ELSE
END

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