How to get number of rows in a SQL Server 2008 query -

how number of rows sql query?

i tried :

set @records = count(*) select *  [inventory].[tbl_receipts]                  field_tag = '1234'

but giving 1. wrong above code?

actually there no row, should give output 0

when execute

select *  [inventory].[tbl_receipts]  field_tag = '1234'

it giving result 0

use

set @records = (select count(*)                   [inventory].[tbl_receipts]                  field_tag = '1234')

Bready