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gbu.varungbu.varun 

Apex Developer Guide: Trigger and Bulk Request Best Practices

Trigger has limitation of the 100 SOQL records. It will exceed the SOQL query limit if more than 100 SOQL quries are made. 
In the second example of the documentation following line is mentioned:
If more than 20 records are pulled into this request, the trigger would exceed the SOQL query limit of 100 SELECT statements:
trigger MileageTrigger on Mileage__c (before insert, before update) {
   for(mileage__c m : Trigger.new){ 
      User c = [SELECT Id FROM user WHERE mileageid__c = m.Id];
   }
}

But it will count only 20 soql queries so it should not exceed the limitation.
 
v varaprasadv varaprasad
Hi 

yes, correct, But always we need to use SOQl's outside for loop. 

Ex: if you insert more than 100 records through data loader or batch apex it will through error.



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