перевернуть переменную таблицы в TSQL без использования курсора
Declare @Id int
While (Select Count(*) From ATable Where Processed = 0) > 0
Begin
Select Top 1 @Id = Id From ATable Where Processed = 0
--Do some processing here
Update ATable Set Processed = 1 Where Id = @Id
End
Code with bulbul