SELECT * FROM
(
 SELECT 
  [TableName] = so.name,[RowCount] = MAX(si.rows) 
 FROM 
  sysobjects so,sysindexes si 
 WHERE 
  so.xtype = 'U' 
  AND 
  si.id = OBJECT_ID(so.name) 
 GROUP BY 
  so.name 
) sub
WHERE sub.[RowCount] = 0