Today, we translate this as `@value IS NULL OR LTRIM(RTRIM(@value)) = N''`. But I have a few questions: 1. Why do we trim both the start and the end? Just one would produce the same result with less processing. 2. More importantly, why do we trim at all? As we know from our StartsWith research, `N' ' = N''` returns true in SQL Server. IMHO, the translation should be `@value IS NULL OR @value = N''`