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直接上代码：

CREATE FUNCTION UNIX_TIMESTAMP (@ctimestamp datetime) RETURNS integer 
AS
BEGIN
  /* Function body */
  declare @return integer
  SELECT @return = DATEDIFF(SECOND,{d '1970-01-01'}, @ctimestamp)
  return @return
END


CREATE FUNCTION from_unixtime (@ts integer) RETURNS datetime 
AS
BEGIN
  /* Function body */
  declare @return datetime
  select @return = DATEADD(second, @ts, {d '1970-01-01'})
  return @return
END

用法

跟MySQL下的一样类似：

select dbo.UNIX_TIMESTAMP('2013-1-1')
select dbo.from_unixtime(2145000000)

感谢参考 http://skinn3r.wordpress.com/2009/01/26/t-sql-datetime-to-unix-timestamp/