Assuming UserProfile is a table containing a column Profession which accepts NULL value. What is the result of the below query. SET ANSI_NULLS ON SELECT Profession FROM UserProfile WHERE (Profession <> NULL)

because of WHERE (Profession <> NULL) condition the query returns NO records..
Reason: Any condition against the NULL will becomes false and also notice that we have set ANSI_NULLS ON;
If there is ANSI_NULLS OFF then we can get the result which satisfy our condition...