Options you might consider....
Put the rows being inserted into a temp table. Count the rows in the temp table. Delete that number of rows from the real table. Insert the rows from the temp table into the real table.
Insert the rows into the real table, count the number of rows, subtract the number you want to keep, and delete enough to get to the number you want to keep.
You might be able to create an INSERT Trigger that deletes a row for every row inserted...but I've never tried that.
You would need to have some way to identify which rows needed to be deleted. Having an IDENTITY(1,1) column would help.
So as George stated...SQL Server isn't designed to do what you want...but there are ways you can script it to happen.
-SQLBill
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Posting advice: FAQ481-4875