This is a duplicate post. Active thread can be found here:
http://www.sqlservercentral.com/Forums/Topic1658159-3412-1.aspx
"I cant stress enough the importance of switching from a sequential files mindset to set-based thinking. After you make the switch, you can spend your time tuning and optimizing your queries instead of maintaining lengthy, poor-performing code."-- Itzik Ben-Gan 2001