--> 测试数据：[tb]
IF OBJECT_ID('[tb]') IS NOT NULL DROP TABLE [tb]
GO 
CREATE TABLE [tb]([id] INT,[name] VARCHAR(4),[eat] VARCHAR(2))
INSERT [tb]
SELECT 1,'tom','ok' UNION ALL
SELECT 2,'rose','no'
--------------开始查询--------------------------

SELECT id=ROW_NUMBER() OVER(ORDER BY id),[name],[eat]
FROM
(
SELECT * FROM [tb]
UNION ALL 
SELECT [id],[name],'ok'FROM [tb] WHERE [eat]='no'
) AS t
----------------结果----------------------------
/* 
-------------------- ---- ----
1                    tom  ok
2                    rose no
3                    rose ok

(3 行受影响)


*/

------解决方案--------------------
SQL code
--sql 2000:先插入后更新
begin tran
insert into taba select name,'ok' from taba where eat='no'
update taba set eat='yes' where eat='no'
commit
--如果是sql 2008的话可以用带OUTPUT的UPDATE语句
update taba set eat='yes' 
output deleted.name,'ok' into taba
where eat='no'
----------结果-----------
/*
id          name eat
----------- ---- ----
1           tom  ok
2           rose yes
3           rose ok
*/