Is mysql auto increment for the next number or the current number?

So, say I have 4 rows

1 | Matt  
2 | Jack  
3 | Mike  
4 | Josh
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what would the the auto increment value be? 4 or 5?

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It is the next value that will be inserted, so in your example the auto increment value would be 5.

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Actually may be you should use show create table ur_table_name; to see the value of AUTO_INCREMENT , while this will indicate which value will be used for next insert.