VBNEt2008 Problem with using SQLCMD Parameters

[JaneDurban]

Dear Friends,
The SQLCMD parameter setting I encounter problem with this part of the coding:
strSqlInsert &= " Where (SalesID <> @SalesId ) "

Here is the error message:
Incorrect syntax near the Keyword 'Where'

Using SQL String with SQLCMD parameters to create a new record at SQLSERVER2000 table, TBLSales. but t's not working with WHERE statement.

Here are the coding:

 Private Sub FSaveNewData()
      
   Dim strSqlInsert As String = Nothing

   Try
    sqlconn = New SqlConnection(connstr)
    sqlconn.Open()

    strSqlInsert &= "  Insert into TblSales ( SalesID,  CustomerName, SaleQty, SalePrice ) "          
    strSqlInsert &= " Values ( @SalesID, @CustName, @SalesQty, @SalesPrice ) " 
    strSqlInsert &= "  Where  (SalesID <> @SalesId ) "

   sqlcmd = New SqlCommand(strSqlInsert, sqlconn)

   With sqlcmd.Parameters
     .AddWithValue("@SalesId", SqlDbType.Int).Value = Convert.ToInt32(intSalesId)
    .AddWithValue("@CustName", SqlDbType.NVarChar).Value = CType(Me.txtCustomerName.Text, String)
    .AddWithValue("@SalesQty", SqlDbType.Int).Value = Convert.ToInt32(Ctype(me.txtSalesQty.text, integer)                
   .AddWithValue("@SalePrice", SqlDbType.Money).Value = Convert.ToDouble(CType(Me.txtSalesPrice.Text, Integer))              
End With

   sqlcmd.ExecuteNonQuery()
   sqlconn.Close()
   sqlcmd.Dispose()

 Catch ex As Exception
    MessageBox.Show(ex.Message)
 End Try

    End Sub

Regards,
Jane Durban
NewYork