During the development of your Magento project it may be necessary to clear out on mass the Products and Categories from time to time, to do this you can use the following SQL code via phpMyAdmin.

Please note that the following code will DELETE! all of the products and categories from your website, please backup your data first if you are unsure of what you are doing!

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TRUNCATE TABLE `catalog_product_bundle_option`;
TRUNCATE TABLE `catalog_product_bundle_option_value`;
TRUNCATE TABLE `catalog_product_bundle_selection`;
TRUNCATE TABLE `catalog_product_entity_datetime`;
TRUNCATE TABLE `catalog_product_entity_decimal`;
TRUNCATE TABLE `catalog_product_entity_gallery`;
TRUNCATE TABLE `catalog_product_entity_int`;
TRUNCATE TABLE `catalog_product_entity_media_gallery`;
TRUNCATE TABLE `catalog_product_entity_media_gallery_value`;
TRUNCATE TABLE `catalog_product_entity_text`;
TRUNCATE TABLE `catalog_product_entity_tier_price`;
TRUNCATE TABLE `catalog_product_entity_varchar`;
TRUNCATE TABLE `catalog_product_link`;
TRUNCATE TABLE `catalog_product_link_attribute`;
TRUNCATE TABLE `catalog_product_link_attribute_decimal`;
TRUNCATE TABLE `catalog_product_link_attribute_int`;
TRUNCATE TABLE `catalog_product_link_attribute_varchar`;
TRUNCATE TABLE `catalog_product_link_type`;
TRUNCATE TABLE `catalog_product_option`;
TRUNCATE TABLE `catalog_product_option_price`;
TRUNCATE TABLE `catalog_product_option_title`;
TRUNCATE TABLE `catalog_product_option_type_price`;
TRUNCATE TABLE `catalog_product_option_type_title`;
TRUNCATE TABLE `catalog_product_option_type_value`;
TRUNCATE TABLE `catalog_product_super_attribute`;
TRUNCATE TABLE `catalog_product_super_attribute_label`;
TRUNCATE TABLE `catalog_product_super_attribute_pricing`;
TRUNCATE TABLE `catalog_product_super_link`;
TRUNCATE TABLE `catalog_product_enabled_index`;
TRUNCATE TABLE `catalog_product_website`;
TRUNCATE TABLE `catalog_product_entity`;

TRUNCATE TABLE `cataloginventory_stock`;
TRUNCATE TABLE `cataloginventory_stock_item`;
TRUNCATE TABLE `cataloginventory_stock_status`;

insert  into `catalog_product_link_type`(`link_type_id`,`code`) values (1,’relation’),(2,’bundle’),(3,’super’),(4,’up_sell’),(5,’cross_sell’);
insert  into `catalog_product_link_attribute`(`product_link_attribute_id`,`link_type_id`,`product_link_attribute_code`,`data_type`) values (1,2,’qty’,'decimal’),(2,1,’position’,'int’),(3,4,’position’,'int’),(4,5,’position’,'int’),(6,1,’qty’,'decimal’),(7,3,’position’,'int’),(8,3,’qty’,'decimal’);
insert  into `cataloginventory_stock`(`stock_id`,`stock_name`) values (1,’Default’);

TRUNCATE TABLE `catalog_category_entity`;
TRUNCATE TABLE `catalog_category_entity_datetime`;
TRUNCATE TABLE `catalog_category_entity_decimal`;
TRUNCATE TABLE `catalog_category_entity_int`;
TRUNCATE TABLE `catalog_category_entity_text`;
TRUNCATE TABLE `catalog_category_entity_varchar`;
TRUNCATE TABLE `catalog_category_product`;
TRUNCATE TABLE `catalog_category_product_index`;

insert  into `catalog_category_entity`(`entity_id`,`entity_type_id`,`attribute_set_id`,`parent_id`,`created_at`,`updated_at`,`path`,`position`,`level`,`children_count`) values (1,3,0,0,’0000-00-00 00:00:00′,’2009-02-20 00:25:34′,’1′,1,0,1),(2,3,3,0,’2009-02-20 00:25:34′,’2009-02-20 00:25:34′,’1/2′,1,1,0);
insert  into `catalog_category_entity_int`(`value_id`,`entity_type_id`,`attribute_id`,`store_id`,`entity_id`,`value`) values (1,3,32,0,2,1),(2,3,32,1,2,1);
insert  into `catalog_category_entity_varchar`(`value_id`,`entity_type_id`,`attribute_id`,`store_id`,`entity_id`,`value`) values (1,3,31,0,1,’Root Catalog’),(2,3,33,0,1,’root-catalog’),(3,3,31,0,2,’Default Category’),(4,3,39,0,2,’PRODUCTS’),(5,3,33,0,2,’default-category’);
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Thanks to Mike Smullin in the post http://www.magentocommerce.com/boards/viewthread/20553/ for posting the great set of SQL queries to achieve this.