Sqlserver have  Inserted and Deleted logical tables. These tables are automatically created and managed by SQL Server internally to hold recently inserted, deleted and updated values during DML operations (Insert,Update,Delete) on a database table.

Inserted logical Table

The Inserted table holds the recently inserted or updated values means new data values. Hence newly added and updated records are inserted into the Inserted table.

Suppose we have Employee table . Now We need to create two triggers to see data with in logical tables Inserted and Deleted.

CREATE TRIGGER TRIGGER_Employee_Insert
ON Employee
FOR INSERT
AS
begin
SELECT * FROM INSERTED -- show data in Inserted logical table
SELECT * FROM DELETED -- show data in Deleted logical table
end 

Now insert a new record in Employee table to see data with in Inserted logical table.

 INSERT INTO Employee(Emp_Name,Emp_Sal) VALUES('Manoj',5000)
SELECT * FROM Employee 

Deleted logical Table

The Deleted table holds the recently deleted or updated values means old data values. Hence old updated and deleted records are inserted into the Deleted table.

Create TRIGGER TRIGGER_Employee_Insert
ON Employee
FOR UPDATE
AS
begin
SELECT * FROM INSERTED -- show data in Inserted logical table
SELECT * FROM DELETED -- show data in Deleted logical table
end 
--Now update the record in Employee
table to see data with in Inserted and Deleted logical tables
Update Employee set Emp_Sal=9200,Emp_Name='Shukla' where Emp_ID=7
SELECT * FROM Employee 

We could not create the logical tables or modify the data with in the logical tables. Except triggers, When you use the OUTPUT clause in your query, logical tables are automatically created and managed by SQL Server. OUTPUT clause also has access to Inserted and Deleted logical tables just like triggers.