http://blogs.technet.com/tnmag/archive/2007/10/11/optimizing-sql-server-cpu-performance.aspxA number of factors can affect CPU utilization on a database server, including compilation and recompilation of SQL statements, multithreaded operations, disk and memory bottlenecks, and ETL activity, among others. You'll want to make sure that the CPUen-USCommunityServer 2.1 SP1 (Build: 61025.2)