You should partition heap tables that have large amounts of CONCURRENT insert activity. (A heap table is a table with no clustered INDEX.) Here are some examples:
1. An “append­only” table to which every TRANSACTION must write.
2. Tables that provide a history or AUDIT list of activities.
3. A new table into which you load data with bcp in. Once the data is loaded in, you can unpartition the table. This ENABLES you to create a clustered index on the table, or issue other commands not permitted on a partition table.

You should partition heap tables that have large amounts of concurrent insert activity. (A heap table is a table with no clustered index.) Here are some examples:
1. An “append­only” table to which every transaction must write.
2. Tables that provide a history or audit list of activities.
3. A new table into which you load data with bcp in. Once the data is loaded in, you can unpartition the table. This enables you to create a clustered index on the table, or issue other commands not permitted on a partition table.