The SELECT INTO statement creates a new table and populates it with the result set of the SELECT. The structure of the new table is defined by the attributes of the expressions in the select list, for example:
SELECT Shippers.*, Link.Address, Link.City, Link.Region, Link.PostalCode INTO NewShippers FROM Shippers JOIN LinkServer.DB.dbo.Shippers AS Link ON (Shippers.ShipperID = Link.ShipperID)
SELECT INTO can be used to combine data from several tables or views into one table. It can also be used to create a new table containing data selected from a linked server.