rmechaber (11/10/2011)

---

For containing SQL system files, they seem like just another way to create a virtual disk/shortcut to space on an NTFS volume.[/Quote]

They may be used for system files, database files, log files, tempdb files and backup files. As the article explains, you only have 26 drive letters total available to the operating system. Mounts points allow you to have multiple instances with multiple disk resources without the drive letter constraints.